Redefining Tax Competency: The Role of Artificial Intelligence in Developing Future Tax Leaders

Abstract

Artificial Intelligence (AI) is transforming the taxation profession by automating routine compliance activities, enhancing data-driven decision-making, and redefining the competencies required of future tax professionals. Traditional tax education, which primarily emphasizes statutory interpretation and manual compliance procedures, is increasingly inadequate in preparing graduates for an AI-enabled tax ecosystem characterized by predictive analytics, intelligent automation, digital taxation, and real-time regulatory compliance. This study examines the role of Artificial Intelligence in redefining tax competency and developing future tax leaders capable of addressing the technological and strategic challenges of modern taxation. The research proposes an integrated competency framework incorporating AI literacy, digital taxation skills, analytical reasoning, ethical decision-making, regulatory intelligence, and strategic leadership. Primary data are collected from commerce students, tax practitioners, academicians, and industry professionals using a structured questionnaire. The study adopts a hybrid analytical framework integrating Structural Equation Modeling (SEM) and Machine Learning techniques to examine the relationships among AI readiness, digital competency, tax knowledge, leadership capability, and professional preparedness. The findings are expected to demonstrate that AI-enabled educational practices significantly enhance tax competency, decision-making ability, and leadership readiness while improving adaptability to evolving tax technologies and regulatory environments. The study contributes to taxation education by proposing a competency-driven model that supports curriculum innovation and professional development for the next generation of tax leaders