An artificial intelligence exploration on the sentiments of tax avoidance discourse

Dr. Lokanan received an RRU Internal Grant for Research to study the moral and legal grounding of tax avoidance using Natural Language Processing.

The proposed research examines the moral and legal underpinnings of corporate tax avoidance. Theoretically, the article invokes the attributional frames of the new sociology of morality to explore the position of both the moral advocates and the amoral critics of aggressive tax avoidance. Data for the project will come from the Parliamentary Commission on Banking Standards in the U.K. The data will be analyzed with an artificial intelligence technique called Natural Language Processing and looks at the sentiments of the witnesses who give testimonies in the Commission on tax avoidance.