Artificial intelligence and the tax practitioner
The advent of artificial intelligence (AI) and machine learning (ML) has sparked concern that many jobs are at risk of automation. This paper contributes to this debate in the context of the tax practitioner. We describe a methodological approach that redefines the appropriate loci of analysis as a combination of the level of task and the career stage rather than focussing on the tax role at a macro level. We use these revised loci to perform a meta-analysis of existing studies in order to examine the role of the tax practitioner. The change in focus of analysis reveals a number of insights which have been heretofore obscured.
PublicationJournal of Tax Administration, 2022, Vol 7:2
PublisherUniversity of Exeter Business School
Department or School
- Accounting & Finance
- Management & Marketing