21st Annual Conference of the Research Group on Quantitative Tax Accounting in Ingolstadt

This year, the annual conference of the Research Group on Quantitative Tax Accounting (arqus) took place at the Faculty of Economics in Ingolstadt. Approximately 60 researchers gathered to present and discuss current research projects in the field of business taxation—ranging from initial research ideas to advanced working papers.

The range of topics reflected the diversity of current tax research: from the effects of the global minimum tax to tax avoidance in the area of energy taxes, and the influence of artificial intelligence on the use of tax advisory services.

A particular highlight was the keynote speeches by Stefan Groß and Dr. Nils Weith, who shed light on the impact of artificial intelligence on academia and practice. The subsequent panel discussion, moderated by Prof. Dr. Reinald Koch, focused in particular on the implications of AI for the tax consulting business model, the training of young professionals, and academic research.

A key takeaway from the discussion: AI opens up a wide range of new possibilities—but it does not replace sound professional training. Especially when dealing with AI-generated results, the ability to critically contextualize, question, and professionally evaluate them remains of crucial importance. At the same time, AI also offers new potential for research, for example by providing access to detailed datasets and new analytical capabilities.

In addition to the academic program, the conference dinner provided an opportunity for personal exchange and networking. The PwC-arqus Awards for outstanding theses in business taxation were also presented during this festive event. We extend our heartfelt congratulations to all award winners!

We would like to thank all participants for the engaging discussions and inspiring exchanges, as well as PwC Germany for its generous support of the event.