%0 Journal Article %T The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex %A Klychova, G.S. %A Nizamutdinov, M.M. %A Chasovnikov, D.E. %K tax accounting, digitalization of tax administration, artificial intelligence, budget settlements, unified tax account, agro-industrial complex, unified agricultural tax system, tax risks, OCR, machine learning, forecasting %J Russian Journal of Management %D 2026 %N 14 %P 6 %I Publishing Center RIOR