Dr Benita Mathew
Academic and research departments
Finance and Accounting, ºÚÁÏÉç Business School, ºÚÁÏÉç Institute for People-Centred Artificial Intelligence (PAI).ºÚÁÏÉç
Biography
Benita completed her ACCA and ACGP with PwC Academy. She holds an MSc in Accounting and Taxation from the University of Exeter. Her PhD at the School of Law, ºÚÁÏÉç explores how host tax jurisdictions should share the global business profits tax base in light of digitalisation challenges to taxable presence and taxable income valuation. Her research interests lie at the intersection of AI, digital business models, tax policy, e-administration and compliance.
While AI tools empower tax administration it is important to keep in mind its benefits and impacts on taxpayers and our society. It can even influence attitudes towards tax compliance. Benita’s AI and tax projects are centered on the governance of AI in the tax administration, digital innovation within the tax ecosystem, and cross-jurisdictional tax co-operation. The increased reliance on technology to resolve tax policy challenges calls for a re-evaluation of tax frameworks in our society. This period of transformation provides the opportunity to re-align interests across members in our society towards an inclusive tax system for tomorrow.
News
In the media
ResearchResearch interests
Conferences
Turing AI in Tax, Audit and Fintech Workshop - June 2023 - ºÚÁÏÉç.
OECD FTA - GBN - Governing AI at the tax administration.
TRN 2024 Cardiff University - International tax governance - as the on-field umpire or third umpire for taxable business profits?
TRN 2022 University of Edinburgh - AI beyond automation in tax administration.
TRN 2021 Aston University - The Cost-based Value Chain Analysis for International Taxation
EATLP 2021 - European Association of Tax Law Professors Congress, Poster Presentation
FASS Festival of Research 2021 - PGR Poster Presentation, FASS Festival of Research, ºÚÁÏÉç
LSA 2021 Chicago - Law and Society Association Annual Conference- The Cost-based Value Chain Analysis for International Taxation.
TRN 2019 Preston - Do market-based tax rights resolve taxable presence issues in the digital era?
Florence School of Regulation - 8th Conference on the Regulation of Infrastructures, Digital Platforms – The New Network Industries? How to regulate them? “Why now, a proposal to tax digital activities?(2019)
Research projects
OECD GDN FTA - The impact of AI on gender equity in the tax administration.The use of AI tools, increased levels of digitalisation and automation introduces significant changes to the tax process workflow. How do such changes impact gender equity in the workplace?
OECD FTA - Developing a framework to govern AI in tax administration.Opportunities to introduce AI tools pose new risks and challenges to the tax administration. How should the tax administration governance model and internal controls be revised to enable safe AI usage?
Research interests
Conferences
Turing AI in Tax, Audit and Fintech Workshop - June 2023 - ºÚÁÏÉç.
OECD FTA - GBN - Governing AI at the tax administration.
TRN 2024 Cardiff University - International tax governance - as the on-field umpire or third umpire for taxable business profits?
TRN 2022 University of Edinburgh - AI beyond automation in tax administration.
TRN 2021 Aston University - The Cost-based Value Chain Analysis for International Taxation
EATLP 2021 - European Association of Tax Law Professors Congress, Poster Presentation
FASS Festival of Research 2021 - PGR Poster Presentation, FASS Festival of Research, ºÚÁÏÉç
LSA 2021 Chicago - Law and Society Association Annual Conference- The Cost-based Value Chain Analysis for International Taxation.
TRN 2019 Preston - Do market-based tax rights resolve taxable presence issues in the digital era?
Florence School of Regulation - 8th Conference on the Regulation of Infrastructures, Digital Platforms – The New Network Industries? How to regulate them? “Why now, a proposal to tax digital activities?(2019)
Research projects
The use of AI tools, increased levels of digitalisation and automation introduces significant changes to the tax process workflow. How do such changes impact gender equity in the workplace?
Opportunities to introduce AI tools pose new risks and challenges to the tax administration. How should the tax administration governance model and internal controls be revised to enable safe AI usage?
Teaching
Benita convenes MANM201 International Financial Reporting and MAN3102 Advanced Taxation (Accredited).