Yunze Xiao

Profile

After graduating from China University of Political Science and Law with an LLB degree, I was employed by a Chinese national commercial bank as a Loan Officer at the Beijing Finance Street branch. During that time, I assisted both personal and SMEs’ clients with their loan applications. After that, I pursued further self-improvement by obtaining an LLM degree from the University of Leeds.

Additionally, after completing my LLM degree, I participated in a research group as a co-author, and our research was published in Chinese Internal Reference Materials  (2022) Volume 9, p2-17（《改革内参 高层报告》, also known as Neican), which includes significant reports of limited circulation prepared for high-ranking officials and policymakers in China. The research discusses the reform of the Chinese rural financial system in light of the new changes in rural farmland policy. This study, as main report of Internal Reference Materials, is the only published article which exceeds 10000-word limitation in the last 5 years. Since Internal Reference Materials is a restricted journal, please contact with me to request the hard copy I had if you are interested in this research. 

Research interests

Currently, my research interests focus on the area of tax law, especially on the topic of artificial intelligence (AI) use in tax administration. AI-related topics have attracted significant attention from researchers recently. As one of them, I plan to draft a PhD thesis to discuss the implications drawn from the EU’s experience in regulating AI used in tax administration because EU member states have extensively adopted AI tools in their tax administration, and the EU has taken a pioneering role globally with the AI Regulation Act. However, a detailed explanation and evaluation of the current EU AI Regulation Act have not yet been thoroughly examined within the field of tax law research. The EU's approach might be applicable to other jurisdictions, such as China, when discussing the prevention of risks associated with AI use in their tax administration. 

Qualifications

• LLB, China University of Political Science and Law
• LLM, the University of Leeds