Navigating the forces of change in tax

Tax policy, artificial intelligence and talent

In an era marked by geopolitical uncertainty, evolving regulations and rapid technological advancements, tax leaders face unprecedented challenges.

The global tax landscape is more dynamic than ever, with jurisdictions implementing measures to protect their tax bases and incentivize climate-friendly investments. Additionally, the rise of generative AI (Gen AI) and the shortage of tax talent are reshaping traditional tax roles and operating models, putting significant stress on tax functions.

Navigating the forces of change in tax explores these complexities, offering strategic imperatives and actionable insights to help tax leaders navigate the forces of change.

The publication highlights three key areas tax leaders should prioritize to create value for their organizations and outlines key steps to help achieve these goals and gain a competitive advantage.

Key themes

Tax functions are under immense pressure due to evolving regulations and fast-changing global events. For instance, 79 percent of respondents in the KPMG 2024 CEO Outlook believe trade regulation will negatively impact their organizations, while 56 percent express concerns about regulatory demands.

Generative AI (Gen AI) is set to revolutionize tax practices by automating compliance, enhancing data analysis, and improving decision-making processes. The KPMG 2024 CTO Outlook Study indicates that 29 percent of tax functions are already deploying Gen AI, with an additional 26 percent exploring its use.

With the growing demand for skills in emerging technologies, tax leaders must focus on building agile teams equipped to handle the complexities of modern tax environments. The KPMG Global Tax Function Benchmarking Survey reveals that 44 percent of respondents identify employee recruitment and retention as the biggest disruptor impacting the corporate tax function.

Key actions to help transform the tax function for the future

Despite these challenges, there are significant opportunities for organizations to transform their operating models and enhance their strategic role within the business. By evolving in tandem with other business functions, tax teams can deliver greater value and position themselves for success in an unpredictable future. Some steps to consider when building a tax function ready for the future include:

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Reappraising the operating model

Redesigning the target operating model with a focus on governance, process optimization, people capabilities, service delivery models, technology enhancements, and performance insights.

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Developing a business case and managing stakeholders effectively

Creating objectives and key results (OKRs) to measure and communicate the success of transformation efforts.

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Refining tax governance

Implementing responsible tax policies that align with ESG (environmental, social, and governance) principles to enhance company reputation and help reduce audit risks.

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Building a robust risk governance framework

Identifying geopolitical risks and preparing for various future scenarios.

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Positioning performance in terms of value delivered

Highlighting the tax function’s dual roles as a compliance function and strategic business partner through key performance indicators (KPIs).

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Experimenting and iterating

Taking an agile approach to tax transformation by experimenting with discrete operational areas and building on successes.


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Navigating the forces of change in tax

Equip your tax function to thrive in an unpredictable future. Discover in-depth insights and strategic recommendations.

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Executive summary - Navigating the forces of change in tax

Tax policy, artificial intelligence and talent

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Key contact

David Linke

Global Head of Tax & Legal

KPMG International


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