Firms may have differences in the strategic field, being influenced by internal and external factors to achieve different performance levels. Adopting strategies that guarantee a competitive advantage may result in an improved performance of firms, tax planning being one of them (Maydew, 2001; Hanlon & Heitzman, 2010; Lietz, 2013; Aronnwvan & Okafor, 2019; Shevlin, 2020; Sun et al., 2021). Unlike other countries with high taxation and tax complexity, the legitimate management of opportunities to take on taxes can make a firm more competitive in Brazil (Ramos, Nvieiros & Carneiro Jr., 2019). In the technological development field, studies present artificial intelligence as a strategic tool to improve the decision-making process in various structured situations (Silva, Costa & Pimenta, 2022; Li et al., 2024; Rafik, 2024; Belahouaoui & Attak, 2024; Krupa & Mullaney, 2024). Therefore, the re...