معرفی
Benita Mathew serves as a Lecturer in AI and Fintech at the University of Surrey, holding dual affiliations with the Department of Finance and Accounting within Surrey Business School and the Surrey Institute for People-Centred Artificial Intelligence (PAI). Her work bridges technological innovation and fiscal policy frameworks.
Her academic foundation includes an MSc in Accounting and Taxation from the University of Exeter and professional ACCA/ACGP qualifications from PwC Academy. She is currently completing her PhD at Surrey Law School, investigating global profit allocation mechanisms amid digitalization challenges to taxable presence.
Dr. Mathew's research critically examines AI's transformative impact on tax administration, with three interconnected pillars:
- Governance frameworks for ethical AI deployment in tax systems
- Digital innovation's effects on cross-jurisdictional tax cooperation
- Societal implications of technology-driven compliance systems
Current publications reveal evolving research trajectories toward digital-era tax equity, with recent outputs focusing on market-based profit allocation and forthcoming analyses of fairness in international taxation systems.
She leads two major OECD-funded initiatives: one analyzing AI's impact on gender equity in tax workplaces, and another developing governance models for AI implementation in tax administration. These projects examine workflow transformations and internal control adaptations required for safe AI integration.
As an active member of Surrey's People-Centred AI Institute, she contributes to interdisciplinary efforts ensuring human-centric technological adoption in fiscal policy domains.
