The A.I. field had long been dominated by so called Expert Systems. These systems translate expertise from humans into strictly defined rules in order to replicate a reasonably intelligent system. However, its sheer inability to understand unknown experiences made the A.I. field go look for other more scalable techniques that do provide those capabilities. Techniques such as machine learning which, mostly through deep learning, is revolutionizing almost everything around us. From consumer electronics to medical research to supply chain optimization. But, what is actually driving its capability to understand the unknown more effectively than an Expert System?
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.