What question did this study set out to answer?

To investigate how AI tools can assist managers in integrated tax planning with business strategies.

The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies

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Examines AI's role in improving tax effectiveness in non-technology firms, suggesting significant managerial implications.

To investigate how AI tools can assist managers in integrated tax planning with business strategies.
Analyzed a firm-year measure of AI investment in U.S. non-technology firms from 2010 to 2018.
Assessed the relationship between AI investment and tax effectiveness across varied firm complexities.
Examined the role of internal information quality and capital management in enhancing tax strategies.
Found a positive correlation between AI investment and tax effectiveness.
Noted stronger effects in complex firms and those with a prominent tax function.
Demonstrated that AI improves tax effectiveness by enhancing internal information quality.

Krupa et al. (2026) studied this question.

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