普华永道：2025年全球税务重构调查报告（英文版）.pdf
PwC’sInauguralGlobal
ReframingTaxSurvey
March2025
Contents
Foreword3
Taxatthetable:Navigatingcomplexityanddeliveringtransformation4
SECTION1:Taxunderpressure5
SECTION2:Getseriousaboutskills8
SECTION3.HarnessAIandautomation12
SECTION4:Revisitthetaxoperatingmodel16
Conclusion19
Surveydemographicsandmethodology20
PwC’sInauguralGlobalReframingTaxSurvey|2
Foreword
Globally,aconfluenceofmegatrends(ledbyAIandclimatechange)isforcingcompaniestoreinventtheirbusiness
modelsandtransformtheiroperations.Andanykindofstrategictransformation,newwayofworkingornewrevenue
streamcomeswithtaximplications.Simplyput,ifCEOsaregoingtoleanintoreinvention,theyneedtaxexecutivesat
thetable.
ThegoodnewsfromourinauguralPwCGlobalReframingTaxSurveyisthatmanyC-suiteexecutivesalreadyseetax
playingasignificantroleinstrategicbusinessdecisions.Whatalsoemerges,however,isapictureoftaxfunctions
stretchedtocapacitybyincreasinglycomplexcomplianceobligations,resourceconstraintsandadelugeofdata.Inits
currentform,thetypicaltaxfunctionwillnotbeabletodeliveronitstrans