An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt

Amin ElSayed Ahmed Lotfy

doi:doi:10.11648/j.ijafrm.20251004.12

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An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt

Amin ElSayed Ahmed Lotfy^*

Published in International Journal of Accounting, Finance and Risk Management (Volume 10, Issue 4)

Received: 24 August 2025 Accepted: 11 September 2025 Published: 26 November 2025

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Abstract

This study develops a smart accounting–legal reform model to prevent tax disputes in Egypt by integrating high-quality accounting information, digital audit trails, and simulation-based decision support. A mixed-methods design combines a structured survey of taxpayers, CPAs, and tax officers (n≈280), semi-structured interviews, and a multi-agent simulation calibrated to sectoral risk patterns. The empirical results show that weak documentation and fragmented IT systems are the primary drivers of recurring disputes; by contrast, e-filing/e-audit and early mediation shorten resolution time and reduce escalation. The simulation forecasts that embedding AI-enabled risk scoring and CPA-facilitated pre-assessment reconciliation can lower dispute frequency by 25–30% over five years, while cutting administrative costs relative to litigation. Comparative benchmarks (UK ADR, Canada digital compliance audits, Australia independent pre-litigation review) corroborate the preventive governance approach and inform implementation priorities for Egypt. The paper contributes theoretically by linking accounting information quality, agency incentives, and preventive governance within a simulation-driven framework; and practically by offering an actionable roadmap-digital mediation platform, SME documentation standards, targeted training, and sector-focused pilots-to institutionalize proactive dispute resolution. Overall, the findings demonstrate that sustainable reform depends less on temporary settlement laws and more on accounting transparency, intelligent analytics, and trust-building procedures embedded in everyday administration.

Published in	International Journal of Accounting, Finance and Risk Management (Volume 10, Issue 4)
DOI	10.11648/j.ijafrm.20251004.12
Page(s)	178-192
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2025. Published by Science Publishing Group

Keywords

Simulation Model, Tax Disputes, Accounting Reform, Digital Governance, Egypt, Preventive Compliance

References

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Lotfy, A. E. A. (2025). An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt. International Journal of Accounting, Finance and Risk Management, 10(4), 178-192. https://doi.org/10.11648/j.ijafrm.20251004.12

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Lotfy, A. E. A. An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt. Int. J. Account. Finance Risk Manag. 2025, 10(4), 178-192. doi: 10.11648/j.ijafrm.20251004.12

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AMA Style

Lotfy AEA. An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt. Int J Account Finance Risk Manag. 2025;10(4):178-192. doi: 10.11648/j.ijafrm.20251004.12

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@article{10.11648/j.ijafrm.20251004.12,
  author = {Amin ElSayed Ahmed Lotfy},
  title = {An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt
},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {10},
  number = {4},
  pages = {178-192},
  doi = {10.11648/j.ijafrm.20251004.12},
  url = {https://doi.org/10.11648/j.ijafrm.20251004.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20251004.12},
  abstract = {This study develops a smart accounting–legal reform model to prevent tax disputes in Egypt by integrating high-quality accounting information, digital audit trails, and simulation-based decision support. A mixed-methods design combines a structured survey of taxpayers, CPAs, and tax officers (n≈280), semi-structured interviews, and a multi-agent simulation calibrated to sectoral risk patterns. The empirical results show that weak documentation and fragmented IT systems are the primary drivers of recurring disputes; by contrast, e-filing/e-audit and early mediation shorten resolution time and reduce escalation. The simulation forecasts that embedding AI-enabled risk scoring and CPA-facilitated pre-assessment reconciliation can lower dispute frequency by 25–30% over five years, while cutting administrative costs relative to litigation. Comparative benchmarks (UK ADR, Canada digital compliance audits, Australia independent pre-litigation review) corroborate the preventive governance approach and inform implementation priorities for Egypt. The paper contributes theoretically by linking accounting information quality, agency incentives, and preventive governance within a simulation-driven framework; and practically by offering an actionable roadmap-digital mediation platform, SME documentation standards, targeted training, and sector-focused pilots-to institutionalize proactive dispute resolution. Overall, the findings demonstrate that sustainable reform depends less on temporary settlement laws and more on accounting transparency, intelligent analytics, and trust-building procedures embedded in everyday administration.
},
 year = {2025}
}

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TY  - JOUR
T1  - An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt

AU  - Amin ElSayed Ahmed Lotfy
Y1  - 2025/11/26
PY  - 2025
N1  - https://doi.org/10.11648/j.ijafrm.20251004.12
DO  - 10.11648/j.ijafrm.20251004.12
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 178
EP  - 192
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20251004.12
AB  - This study develops a smart accounting–legal reform model to prevent tax disputes in Egypt by integrating high-quality accounting information, digital audit trails, and simulation-based decision support. A mixed-methods design combines a structured survey of taxpayers, CPAs, and tax officers (n≈280), semi-structured interviews, and a multi-agent simulation calibrated to sectoral risk patterns. The empirical results show that weak documentation and fragmented IT systems are the primary drivers of recurring disputes; by contrast, e-filing/e-audit and early mediation shorten resolution time and reduce escalation. The simulation forecasts that embedding AI-enabled risk scoring and CPA-facilitated pre-assessment reconciliation can lower dispute frequency by 25–30% over five years, while cutting administrative costs relative to litigation. Comparative benchmarks (UK ADR, Canada digital compliance audits, Australia independent pre-litigation review) corroborate the preventive governance approach and inform implementation priorities for Egypt. The paper contributes theoretically by linking accounting information quality, agency incentives, and preventive governance within a simulation-driven framework; and practically by offering an actionable roadmap-digital mediation platform, SME documentation standards, targeted training, and sector-focused pilots-to institutionalize proactive dispute resolution. Overall, the findings demonstrate that sustainable reform depends less on temporary settlement laws and more on accounting transparency, intelligent analytics, and trust-building procedures embedded in everyday administration.

VL  - 10
IS  - 4
ER  -

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Amin ElSayed Ahmed Lotfy

Faculty of Commerce, Beni-Suef University, Cairo, Egypt

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http://orcid.org/0000-0002-2656-7887

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APA Style

Lotfy, A. E. A. (2025). An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt. International Journal of Accounting, Finance and Risk Management, 10(4), 178-192. https://doi.org/10.11648/j.ijafrm.20251004.12

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ACS Style

Lotfy, A. E. A. An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt. Int. J. Account. Finance Risk Manag. 2025, 10(4), 178-192. doi: 10.11648/j.ijafrm.20251004.12

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AMA Style

Lotfy AEA. An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt. Int J Account Finance Risk Manag. 2025;10(4):178-192. doi: 10.11648/j.ijafrm.20251004.12

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@article{10.11648/j.ijafrm.20251004.12,
  author = {Amin ElSayed Ahmed Lotfy},
  title = {An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt
},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {10},
  number = {4},
  pages = {178-192},
  doi = {10.11648/j.ijafrm.20251004.12},
  url = {https://doi.org/10.11648/j.ijafrm.20251004.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20251004.12},
  abstract = {This study develops a smart accounting–legal reform model to prevent tax disputes in Egypt by integrating high-quality accounting information, digital audit trails, and simulation-based decision support. A mixed-methods design combines a structured survey of taxpayers, CPAs, and tax officers (n≈280), semi-structured interviews, and a multi-agent simulation calibrated to sectoral risk patterns. The empirical results show that weak documentation and fragmented IT systems are the primary drivers of recurring disputes; by contrast, e-filing/e-audit and early mediation shorten resolution time and reduce escalation. The simulation forecasts that embedding AI-enabled risk scoring and CPA-facilitated pre-assessment reconciliation can lower dispute frequency by 25–30% over five years, while cutting administrative costs relative to litigation. Comparative benchmarks (UK ADR, Canada digital compliance audits, Australia independent pre-litigation review) corroborate the preventive governance approach and inform implementation priorities for Egypt. The paper contributes theoretically by linking accounting information quality, agency incentives, and preventive governance within a simulation-driven framework; and practically by offering an actionable roadmap-digital mediation platform, SME documentation standards, targeted training, and sector-focused pilots-to institutionalize proactive dispute resolution. Overall, the findings demonstrate that sustainable reform depends less on temporary settlement laws and more on accounting transparency, intelligent analytics, and trust-building procedures embedded in everyday administration.
},
 year = {2025}
}

Copy | Download

TY  - JOUR
T1  - An Intelligent Accounting-legal Simulation Model for Proactive Resolution of Tax Disputes: Empirical and Comparative Evidence from Egypt

AU  - Amin ElSayed Ahmed Lotfy
Y1  - 2025/11/26
PY  - 2025
N1  - https://doi.org/10.11648/j.ijafrm.20251004.12
DO  - 10.11648/j.ijafrm.20251004.12
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 178
EP  - 192
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20251004.12
AB  - This study develops a smart accounting–legal reform model to prevent tax disputes in Egypt by integrating high-quality accounting information, digital audit trails, and simulation-based decision support. A mixed-methods design combines a structured survey of taxpayers, CPAs, and tax officers (n≈280), semi-structured interviews, and a multi-agent simulation calibrated to sectoral risk patterns. The empirical results show that weak documentation and fragmented IT systems are the primary drivers of recurring disputes; by contrast, e-filing/e-audit and early mediation shorten resolution time and reduce escalation. The simulation forecasts that embedding AI-enabled risk scoring and CPA-facilitated pre-assessment reconciliation can lower dispute frequency by 25–30% over five years, while cutting administrative costs relative to litigation. Comparative benchmarks (UK ADR, Canada digital compliance audits, Australia independent pre-litigation review) corroborate the preventive governance approach and inform implementation priorities for Egypt. The paper contributes theoretically by linking accounting information quality, agency incentives, and preventive governance within a simulation-driven framework; and practically by offering an actionable roadmap-digital mediation platform, SME documentation standards, targeted training, and sector-focused pilots-to institutionalize proactive dispute resolution. Overall, the findings demonstrate that sustainable reform depends less on temporary settlement laws and more on accounting transparency, intelligent analytics, and trust-building procedures embedded in everyday administration.

VL  - 10
IS  - 4
ER  -

Copy | Download