Tax governance in an AI‑enabled world: meeting justified trust expectations, creating value

In the first article of a three-part series, we examine how the rise of AI is reshaping tax governance expectations, with regulators increasingly focused not only on tax outcomes, but also on how those outcomes are generated and evidenced.

Tax governance has moved well beyond policy documentation. Tax administrators are no longer assessing tax outcomes alone; they are testing how those outcomes are produced, including where AI and automation are involved. In this three-part article, we have firstly canvassed some of the perspectives of tax administrators in the use of AI, with our second article exploring practical considerations for tax functions to manage the use of AI, including managing the risks and controls to support va...

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Authors: Philip Beswick, Ed Hewings

Published Date: 06 August 2026