What question did this study set out to answer?

The review examines the impact of artificial intelligence on tax interpretation and planning within a changing global environment.

January 18, 2026Open Access

Augmenting Tax Judgment: A Critical Review of Artificial Intelligence in Tax Interpretation, Planning, and the Future of the Profession

Key Points

The review examines the impact of artificial intelligence on tax interpretation and planning within a changing global environment.
Conducted a narrative review of existing literature and real-life applications of AI in tax.
Analyzed the roles of automation and augmentation in tax compliance workflows.
Identified key challenges including ethics, algorithmic bias, and the evolving nature of professional expertise.
AI can automate tasks and augment human judgment in tax practices.
The review highlights both opportunities and ethical challenges posed by AI's implementation.
A collaborative approach between AI and tax professionals is necessary for future practices.

Abstract

Abstract: The dual forces of regulatory complexity and economic digital transformation are tectonically shifting the existing global tax environment. In this space, the manual traditions of handling tax matters are simply becoming untenable, prompting the need for advanced technologies. In contrast, the present narrative review envisages the changes seen in the continuous grafting found in artificial intelligence cocktail of approaches to the tax world: from automation of tasks to augmentation of judgment. We synthesize literature and real-life situations to configure the AI's current role in compliance workflow automation, using natural language processing and machine learning. The review therefore considers an imminent disruptive frontier: AI generative applications in the interpretation of tax code and its planning, as well as predictive analytics. A core argument is how the advancement poses enormous opportunities and serious challenges; issues among them are the black box issue, ethics issues, evolving definitions found in professional expertise and algorithmic bias. The article proposes the tax practice in the future would not merely be based on automation, but rather of augmentation: a collaborative partnership in which AI addresses difficulty at scale, thus freeing experts from sophisticated judgment, ethical problems and counsels. The article thus articulate a key research agenda for guiding responsible adoption, all while stressing the importance of interdisciplinary effort that spans different fields like law, accounting and computer science. Keywords: Tax, Artificial Intelligence, Enterprise Resource Planning and Data Management. Title: Augmenting Tax Judgment: A Critical Review of Artificial Intelligence in Tax Interpretation, Planning, and the Future of the Profession Author: Ayodeji Julius Sokunbi International Journal of Novel Research in Humanity and Social Sciences ISSN 2394-9694 Vol. 13, Issue 1, January 2026 - February 2026 Page No: 1-7 Novelty Journals Website: www.noveltyjournals.com Published Date: 08-January-2026 DOI: https://doi.org/10.5281/zenodo.18186308 Paper Download Link (Source) https://www.noveltyjournals.com/upload/paper/Augmenting%20Tax%20Judgment%20A%20Critical%20Review-08012026-1.pdf

Augmenting Tax Judgment: A Critical Review of Artificial Intelligence in Tax Interpretation, Planning, and the Future of the Profession

Key Points

Abstract

Cite This Study