Generative AI in the Work of a Tax Advisor - Perception and Usage: The Example of Poland

Purpose: The purpose of the research presented in this article is to assess the perception and propensity of tax advisors to use GenAI tools and to estimate the value of the systems market. This is the first research conducted in a European Union member state. Design/Methodology/Approach: The research used the Computer Assisted Web Interview (CAWI) method. A diagnostic questionnaire (survey) was developed for the research, including ten questions on 1) tax advisors' perception and use of GenAI (3 questions); 2) the need for substantive support of tax advisors by IT systems and the extent to which they are satisfied by systems available on the market (2 questions); 3) the willingness to purchase and acceptable price for access to a GenAI paralegal system (5 questions). The CAWI targeted all persons qualified as tax advisors in Poland and provided their email addresses when applying to the list of tax advisors. The list of tax advisors available on the National Chamber of Tax Advisors website was used for the research. The research was conducted between 23.06.2023 and 30.06.2023, and the purge was repeated between 11.09.2023 and 15.09.2023. Findings: The results obtained from the research allow us to formulate the following conclusions about the Polish tax advisor market: 1) GenAI tools are perceived by tax advisors as applicable in their work; tax advisors already use them and evaluate their usefulness positively; 2) tax advisors indicate a high demand for functionalities that can be provided by GrnAI-based systems; at the same time, tax advisors indicate that the needs for the indicated functionalities are not satisfied by the system currently available on the market; 3) the functionalities of GenAI paralegal systems expected by tax advisors relate to substantive support of the tax advisor's work in the preparation of a position / advice for the client and not to functionalities concerning the automation of the provision of selected services to clients; 4) the price accepted by more than 80% of tax advisors for monthly access to a GenAI paralegal system corresponds to the average; 5) the value of the market of GenAI paralegal systems for the Polish market of tax advisors was estimated at 2. 747.612,24 EURO. Practical Implications: The research results are of great practical importance. They indicate the unmet needs of tax advisors for IT tools and their willingness to use GenAI tools. In addition, the research indicated the functionality of GenAI paralegal systems desired by tax advisors and the value of the market for these systems. Originality/Value: The research presented here is unique in the European Union countries. It has made it possible to provide information concerning unknown knowledge about tax advisers' preferences and use of GenAI tools, the level of price accepted by tax advisers for access to the GenAI Paralegal system, and estimates of the market value for these systems.