Benita Rose Mathew
Academic and research departmentsDepartment of Finance and Accounting, Surrey Business School, Surrey Institute for People-Centred Artificial Intelligence.
Benita is an ACCA and ACGP Affiliate from PwC Academy. She holds an MSc in Accounting and Taxation from the University of Exeter and a BSc in Applied Accounting from Oxford Brookes University. Her PhD project at the University of Surrey proposes solutions for international tax policy reform by rethinking the role of digitalization in aggressive corporate tax avoidance. 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 interests of Small and Medium Enterprises, digital innovations, 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.
TRN 2021 - Tax Research Network 30th Annual Conference, "The Cost-based Value Chain Analysis for International Taxation" September 2021 (upcoming), hosted by Aston University
EATLP 2021 - European Association of Tax Law Professors Congress, Poster Presentation, June 2021
FASS FESTIVAL OF RESEARCH - PGR Poster Presentation, FASS Festival of Research, University of Surrey (2021)
LSA - Law and Society Association Annual Conference, "The Cost-based Value Chain Analysis for International Taxation" Chicago (virtual) May 2021
WIP SEMINAR - Kings College London, “The cost-based value chain analysis for international tax?” (2020) (virtual)
TRN 2019-2020 - Tax Research Network 29th Annual Conference. “Do market- based tax rights resolve taxable presence issues in the digital era?” (2020)
Tax Research Network 28th Annual Conference “The context for the ‘digitalised economy’ taxation issues. A new role for the international tax system?”(2019)
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)