Will AI Replace Tax Practitioners?

Tax Notes Federal, October 30, 2023, p. 855

8 Pages Posted: 30 Nov 2023

See all articles by Benjamin Alarie

Benjamin Alarie

University of Toronto - Faculty of Law; Vector Institute for Artificial Intelligence

Rory McCreight

Blue J Legal

Cristina Tucciarone

Blue J Legal

Date Written: October 30, 2023

Abstract

In the era of artificial intelligence (AI), the question arises: will AI sideline tax practitioners? This essay explores the intersection of AI and tax professionals, examining the potential impact on their roles. While AI can streamline core tasks, tax practitioners offer unique value in negotiation, empathy, ethics, and complex reasoning. However, reliance on AI raises concerns about bias, privacy, and tax planning integrity. We describe a future where tax practitioners use AI to enhance their services, surpassing those who resist it. We explore how AI may reshape the tax profession, emphasizing human-machine collaboration that elevates standards of professional practice.

Keywords: tax practice, legal singularity, tax, AI, artificial intelligence

JEL Classification: H0

Suggested Citation

Alarie, Benjamin and McCreight, Rory and Tucciarone, Cristina, Will AI Replace Tax Practitioners? (October 30, 2023). Tax Notes Federal, October 30, 2023, p. 855, Available at SSRN: https://ssrn.com/abstract=4631285

Benjamin Alarie (Contact Author)

University of Toronto - Faculty of Law ( email )

Jackman Law Building
78 Queen's Park
Toronto, Ontario M5S 2C5
Canada
416-946-8205 (Phone)
416-978-7899 (Fax)

HOME PAGE: http://www.benjaminalarie.com

Vector Institute for Artificial Intelligence ( email )

Rory McCreight

Blue J Legal ( email )

Cristina Tucciarone

Blue J Legal

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