TY JOUR TI The use of artificial intelligence in settlements with the budget for taxes and fees for enterprises of the agro-industrial complex KW tax accounting KW digitalization of tax administration KW artificial intelligence KW budget settlements KW unified tax account KW agro-industrial complex KW unified agricultural tax system KW tax risks KW OCR KW machine learning KW forecasting JO Russian Journal of Management AU Klychova, G.S. AU Nizamutdinov, M.M. AU Chasovnikov, D.E. PY 2026 IS 14 PB Publishing Center RIOR