arXiv AI
Oct 5

Law And Order: Tax Law Autoformalization

arXiv:2610.02792v1 Announce Type: new Abstract: Legal systems are increasingly implemented through software, yet scalable methods for translating legal texts into accurate symbolic representations re...

By Sophia Simeng Han, Yoshiki Takashima, Anjiang Wei, Zhaoyu Li, Michael Genesereth
arXiv Computation and Language
Sep 3

Using Large Language Models for Legal Decision-Making in Austrian Value-Added Tax Law: A Comparative Study

This study experimentally evaluates large language models (LLMs) for legal decision-making in Austrian and EU value‑added tax (VAT) law. It compares fine‑tuning and retrieval‑augmented generation (RAG) on textbook and real‑world tax consulting cases to identify optimal LLM configurations and assess legal‑reasoning abilities. Results show that properly configured LLMs can aid tax professionals with routine tasks and provide legally grounded justifications, though they are not yet ready for full automation due to challenges like hallucination and handling implicit client knowledge.

By Marina Luketina, Andrea Benkel, Christoph G. Schuetz