Within tax automation is a popular and very important topic, but with our brains still outperforming Artificial Intelligence (AI) techniques, humans are indispensable. Especially with respect to pattern recognition and contextual reasoning, human are superior in keeping false positive rates of automated techniques to a minimum. The area of security heavily relies on this type of recognition and reasoning. We therefore still have a job to do.
Law students at Dutch universities are required to write a thesis in fulfillment of the requirements for their LLM programme. For many students, the question what research to undertake is currently at the top of their minds. In this blog I aim to provide some inspiration for finding a suitable thesis topic in the new field of tax and technology.
According to the Gartner Hype Cycles of the past years, artificial intelligence (AI) is one of the hottest emerging technologies of the moment. All over the world, governments are making multi-billion dollar investments to stimulate utilization, development and education in the field. However, within the legal profession, AI developments do not really seem to get through at the same pace. To fully understand why this is the case, it is important to understand the history and the basic concepts of this technology.