AI-Empowered Pathways for Cultivating Taxation Professionals: A Systems Approach

Abstract

This paper explores the transformative potential of artificial intelligence (AI) in reshaping taxation education through a "technology-ethics-institution" trinity framework. It identifies critical challenges in current tax education, including curriculum obsolescence, risks of technological rationality, institutional fragmentation, and faculty capacity gaps. To address these, three-dimensional strategies are proposed: (1) **Curriculum Reconstruction** introduces modular "AI+" courses such as Tax Big Data Analytics and AI Tax Planning, emphasizing Python programming and SQL database skills; (2) **Pedagogical Innovation** leverages deep reinforcement learning for intelligent case analysis, transforming instructors into cognitive coaches while balancing technology reliance and critical thinking; (3) **Institutional Optimization** establishes national AI education standards, a smart tax education certification center, and a hybrid assessment model combining process-oriented evaluation with AI-based competency diagnostics. The study highlights the need to balance technical proficiency with humanistic values through a three-dimensional competency matrix integrating AI literacy, tax expertise, and innovative thinking. Future research directions include long-term ethical impacts of AI education, metaverse applications in tax training, and cross-national comparisons with initiatives like the EU’s Digital Tax Talent Program.