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TaxFunctionof heFuture
Spotlighton:
HowTaxisleveragingAI–including
Taxfunctionofthefuture
chinelearning–in
2019
Spotlighton:
HowTaxisleveragingAI—Includingmachinelearning—In2019
?2019PwC.Allrightsreserved.
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HowTaxisleveragingAI—Includingmachinelearning—In2019
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TheTaxFunctionoftheFutureseriesspotlightstopicsrelevanttoTaxwithapracticalfocusonwhatTaxneedstodonowtooperatesuccessfullyinanincreasinglycomplextaxandbusinessenvironment.
TheTaxFunctionoftheFutureseriespredictedchallengesandofferssolutionsthatTaxfunctionsmayfacenoworinthefuture.Ourpriorpaperspresentedinsightsontopicsrangingfromnewlegislativeandregulatorychallengestoevolvingtaxoperatingsourcingmodelswithemphasisonimplicationsfortechnology,data,people,andprocess.
SteamMechanisationsteampower,Loom
FormoreinformationonourpredictionsfortheTaxFunctionoftheFuture,pleasevisit
/gx/en/services/tax/publications/tax-function-of-the-future.html.
WhenProfessorKlausSchwab,FounderandExecutiveChairmanoftheWorldEconomicForum,wrotein2016thatwewereatthebeginningofarevolutionthatwouldfundamentallychangethewaywelive,work,andrelatetoeachother,helikelydidnotconceivethatwewouldmakesuchdramaticadvancementsinonlythreeyears.
InTheFourthIndustrialRevolution,Schwabdescribesthisperiodascharacterisedbyuseofvarioustechnologies,suchasAI(artificialintelligence),blockchain,andtheIoT(InternetofThings),thatconnectthephysical,digital,andbiologicalworlds,impactingallindustries,functions,andeconomies.
1st:1700s
2nd:1800s
3rd:1900s
4th:Today
Industrialrevolutions
Infact,SchwabforesawthattheFourthIndustrialRevolutionwouldevencauseustoquestionandchallengewhatitmeanstobehuman.And,hewarnedthatsuchanexcitingopportunityforpositivechangecouldhavenegativerepercussionsifnothandledresponsibly.
ElectricityMassproduction,assemblylineelectricalenergy
ComputingAutomation,computersandelectronics
ConnectedCyber-physicalsystem,AI,loT,genomeediting,autonomousvehicles
BasedonPwC’s22ndAnnualGlobalCEOSurvey(2019)CEOsranktechnologicaladvancesasthemegatrendthattransformedtheirbusinessesthemostoverthelastfiveyears.
Today Tomorrow
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AIanditsenterpriseapplications
Indeed,theFourthIndustrialRevolutionisnowuponus–Weareexperiencingrapidtechnologicalchangethatisaffectingallareasoflifeandwork–anditsimpactextendstoenablingareassuchasFinanceandTaxwithincreasinguseofemergingtechnologiessuchasAIandmachinelearning,blockchain,and3Dprinting.Thesesolutionsarebeingusedtodriveinnovation,developnewbusinessmodels,products,andenhancethedataandanalysisneededtoenableinsightfuldecisionmaking.
WhatdistinguishesAIfromotheremergingtechnologies?AIistheabilityofamachinetoperceiveitsenvironmentandperformtasksthatnormallyrequirehumanintelligence.Inonlyarelativelyshorttime,AIhasbeendevelopedwiththeabilitytosense,think,andactinwaysthatcanout-performhumancapability.
Visualization
Navigation
Machinevision
Audioandspeech
Naturallanguage
AIcansee,hear,speak,
smell,feel,understandgestures,andeveninterfacewithyourbrain
Sense
Simulationanddigitaltwins
Deeplearning
Machinelearning
Planningandreasoning
Knowledgeandrepresentation
AIishelpingusmakebetterdecisions–anddoingitfaster,better,morecheaply,andmoreaccurately
Think
Adaptivesystems
Collaborativesystems
Machinetranslation
Deepquestionandanswering
Intelligentautomation
AIisequalingorsurpassinghumansinallsortsoftasks-playinggames,drivingcars,andmakingrecommendations
Act
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WhydoestaxneedAInow?
InternalandenvironmentalchallengesrequireTaxtobenimbleandaccurateinprovidinginformationtheenterpriseneedsforbusinessdecisionsaswellascomplyingwithincreasinglycomplexrulesandcalculationsfortaxjurisdictionreporting.
Needfornewskillsandcapabilities
Enterpriseadoptionofemergingtechnologies
Needforbetterdata,faster
Technologydisruption
Pressuretoreducecost
Globaltaxreformsandcomplexity
Keychallengesfacingtax
Technologytrends
Taxneedstoconsiderinnovativewaystocollectandprocessfinancialdata,movingawayfrommanualmanipulationandreconciliationtomoreforward-thinkinganalyticsforreal-timedecision-making.
Thedigitizationofeverything
Therecenttrendtowards‘small’automationempowersTaxprofessionalstobeinnovativewithouttheneedforbigITinvolvement,usingExtract,TransformandLoad(ETL)solutionsforpullingandanalyzingsourcesystemdata.Visualizationtoolsarealsobeingusedtoenhancethequalityanddynamicdisplayofdatafordashboardandpresentationpurposes.However,AIhasthepowertodoso
Needforeffectivepredictiveandcalculationmodels
muchmore.
Newtradeandcustomsconsiderations
Needforadaptabilitytochange
Managingfinancialandreputationalrisk
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HowtaxbenefitsfromAI
AIallowsdetailed,accuratedatafromnewsourcestodrivemorein-depthquestions,answers,andanalysesthatwouldpreviouslybedifficult,time-consuming,orevenimpossibletoaccomplish.AIcanalsoperformstructuredorunstructuredtasks,mimickingtheactionsofhumans,butwithgreaterspeedandaccuracy.Thesetransformativecapabilitiesapplythroughoutthetaxlifecyclefromplanningtocompliancereporting,andcontroversy.
Currentanalysis
Betterresultsforquestionsanddatayouhavenow
Newanalysis
Newkindsofquestionsfordatayouhavenow
Newdata
Datathatcomputerscouldn’treadbefore-images,video,voice
+
Datamanipulation:Reading,understandingandmanipulatingdata
+
AIcanenabletaxdatastrategyatatimewhenavailabilitytomoregranulardataisneededtorespondtotaxcomplexity,governments’increasingdemandsfortransparency,andtomanagefinancialandreputationalrisk.
Takingaction:
‘Automatedinterns’Performingstructuredandunstructuredtasks
WithAI,adigitalworkforcecanbeconstantlyavailabletosupportFinanceandTax,improvingefficiencyandeffectiveness.
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PracticalAIapplicationsfortax
MuchhasbeensaidabouthowAIcanbeusedinbusiness;however,whataretheactualtaxactivitiesthatAIcanfacilitate?
Sensing
Naturallanguageprocessing:Understandingthemeaningofwrittentext.
Taxdataextraction
Audioandspeech:Understandingthemeaningofspokenwords.
Voicetotexttranslation
Machinevision:Recognizingthepatternsand“features”inscanneddocuments.Thiscapabilitycanbeusedtodigitisematerialsincludingtaxforms,notes,andcontracts.
Scannedtaxformdataextraction
Thinking
Machinelearning:Applyingstatisticallearningtechniquestoautomaticallyidentifypatternsindata.Thesepatternscanbeusedforaccuratepredictions.
Trialbalanceandtransactionaccountclassification
Predictivemodelsforplanningandforecasting
Determiningthetaximplicationsoftransactions
Scannedtaxformdataextraction
Taxusecase:Taxnoticeprocessing
Taxnoticesareanunstructureddataproblem.PwCleveragesAItoextractkeytermsfromthisunstructureddatainvariousfederal,state,andglobaltaxnoticestoautomatetrackingandpreparationofresponses.Dataannotationisthefirststeptohelpthemachineunderstandwhatkeytermsaretobeextractedfromtaxnotices.ThefollowingAIcapabilitiesapply:
Naturallanguageprocessing:Convertingscannedtaxnoticeimagestotext
MachineVision:Understandingthetextandextractingspecificdata
Taxusecase:Accountclassification
Accountmappingisaclassificationproblem.PwCleveragesAItopredicttrialbalanceandtransactionaccountnames,mappingtoaPwCtaxonomyforavarietyofpurposesincludingthecalculationoftaxadjustmentswhereaffectedbookincomeorexpensesarespreadacrossmultipleaccounts.ThefollowingAIcapabilityapplies:
Machinelearning:Humanintheloopclassificationalgorithm
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PracticalAIapplicationsfortax(cont’d)
Acting
RoboticProcessAutomation(RPA):ThesimplestformofAI,mimickinghumanactionsbyexecutingpre-programmedrulesonmostlystructureddata.
Performingstructuredtaxaccountingandcomplianceactivities
Cognitiveautomation:Makinginferencesbasedoninformationcontainedinunstructureddata.
Makingdeterminationssuchaslevelsoftaxrisk
Deepquestionandanswering:Answeringspecificquestionsbysearchingalargedatabaseofcompiledinformation.
Researchanddatagathering/documentation
Taxusecase:Taxcomplianceandreporting
Taxcomplianceandreportingisastandardisationproblem.PwCleveragesAIincombinationwithRPAtoperformstructuredandunstructuredincometaxcomplianceactivities.Structured,routine,manualactivitiesincludegatheringtrialbalancedatafromsourcesystems,preparingroutinebook/taxadjustments,completingforms,andpostingtaxaccountingentries.ThefollowingAIcapabilityapplies:
Roboticautomation(RPA):Mimickinghumanbehaviorindesktoporwebbasedapplicationstoperformtaxcomplianceandreportingactivities
Taxusecase:Taxchatbot
Taxguidanceisaquestion/answeringproblem.PwCleveragesAIforunderstandingthenaturallanguageoftaxquestionsandleadingtheusertotheappropriateanswerbasedupontheintentofthequestion.ThechatbotusesPwCcuratedknowledgebasesandisabletorespondquicklyandefficientlytotaxrelatedquestions.ThefollowingAIcapabilityapplies:
Deepquestionandanswering:Deeplearningandknowledgebasestounderstandandrespondtotaxquestions
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TheresponsibleAIframework
AresponsibleAIframeworkestablishesaroadmapthatcapturesimportantconsiderationsthatarecrucialtosafedeploymentofAI.Eachphaseisdesignedtoensureproperprotocolsincludingalignmentwithbusinessstrategy,incorporatingcontrolsforsecuritybreachesandbias,training,aswellongoingmonitoringofoperationsagainstAIprogramobjectives.
Strategy
AlignwithbusinessandTaxstrategicgoals–Avoid
separateinitiativesoperatinginisolation
Design
Embracetransparencyaroundmodelsandcalculations
Createacompellinguserexperience
Embedcontrols
Develop
Implementeffectiveprogrammanagement–Rigoroustesting,trainingandadaptabilityisneededtomanagethecomplexityofnew,innovativesolutions
Operate
Eliminateunintentionalbias
Guardagainstmaliciousattacks
Monitorqualityofdataandeffectivenessofmodels
Bemindfulofsystemicrisksanddevelopanactionplan
84%ofCEOsinPwC’s22ndAnnualGlobalCEOSurvey(2019)say
AI-baseddecisionsneedtobeexplainableinordertobetrusted.
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MovingforwardwithAI
Theworldischangingquickly.Whatwenowcanaccomplishwithtechnologyinourdailylivesandworkistrulyastonishing—butwemustproceedcarefully.BasedonPwC’ssurveyofAI-savvyexecutives,webelievethefollowingsixstrategiesarekeytobecomingaleaderinAI.TaxmustworkalongsideenterpriseleadershiptobringAItolifeintheTaxfunction.
2019AIpredictions
6strategies
forleadingwithAI
Structure
Workforce
ReinventionTrust
Convergence
Data
Structure:OrganiseforROIandmomentum.
Workforce:TeachAIcitizensandspecialiststoworktogether.
Reinvention:MonetiseAIthroughpersonalisationandhigherquality.
Trust:MakeAIresponsibleinalldimensions.
Convergence:CombineAIwithanalytics,theIoT,andmore.
Data:Locateandlabeldatatoteachmachines
Formoreinformationon2019AIpredictions,visit:
/AI2019
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Connectwithus
Tohaveadeeperconversationabouthowtheseissuesandpredictionsmayaffectyouandyourbusiness,pleasecontact:
ChristopherKong
GlobalTaxReporting&Stra
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