A PwC report reveals artificial intelligence (AI) significantly impacts job structures and skill sets of the modern workforce. Notably, 100% of industries are seeing an increase in AI application.

Within this context, the tax sector is undergoing a clear transformation driven by digital advancements, sustainable governance trends, and shifts in global trade policies. Experts suggest that in areas like auditing and tax consulting, technology is no longer merely a support tool but is reshaping work processes and the essential skills required of employees.

PwC hosted its 2025 annual tax and legal workshop. Photo: PwC

Additionally, the tax sector is influenced by environmental, social, and governance (ESG) standards and changes in global legal frameworks. A 2025 PwC survey indicates that approximately 43% of Vietnamese businesses have implemented ESG reporting based on specific standards, leading to a growing demand for professionals capable of managing sustainable data and meeting international benchmarks.

These shifts are prompting businesses to adjust their operating models and recruitment standards, while also imposing new requirements for human resource training and development within the industry.

Priority competencies in the digital era

Giang Bao Chau, Deputy General Director of Tax Consulting Services at PwC Vietnam Tax and Consulting, states that young professionals need to cultivate a full range of essential skills to attract employers.

Giang Bao Chau, Deputy General Director of Tax Consulting Services, PwC Vietnam Tax and Consulting. Photo: PwC

Foremost is the ability to apply specialized knowledge practically, rather than mechanically following regulations. Critical thinking and professional ethics are crucial in complex consulting situations, demanding transparency and prudence. Businesses also increasingly value technology mastery, including the ability to use AI in a controlled manner and ensure data accuracy. Furthermore, communication skills to translate complex tax issues into clear business decisions, alongside a spirit of continuous learning in response to rapid policy and technology changes, are considered necessary for tax professionals.

"New-era tax professionals need to use technology to streamline processes, continuously upgrade their mindset, and maintain reasoning and problem-solving abilities. Ethical values and integrity remain core qualities sought in young people pursuing a tax career," Ms. Chau commented.

How PwC addresses human resource challenges

To prepare the industry's workforce, PwC Vietnam Tax and Consulting is implementing various activities connecting with students and the business community.

One notable initiative is the "Tax Knowledge - Application in Business" competition, organized by TaxGroup (Student Tax Research Group) under the Faculty of Public Finance, Ho Chi Minh City University of Economics. The competition targets students interested in tax, accounting, and finance in Ho Chi Minh City. It focuses on case analysis and critical thinking rounds, emphasizing practical problem-solving skills.

Representatives from PwC Vietnam Tax and Consulting participated in the launch ceremony for the "Tax Knowledge - Application in Business" competition for university students in Ho Chi Minh City. Photo: PwC

As a professional sponsor, PwC participates as judges and advisors, sharing practical insights into the tax profession. Additionally, experience activities at PwC offices help students better understand the work environment, career development paths, and industry expectations.

Concurrently, the PwC Mentorship Programme offers students direct connections with experts in tax and consulting. Through skills training courses, real project simulations, and sharing sessions from senior management, the program helps participants gain experience and early career orientation.

From a business perspective, PwC also organizes annual tax and legal workshops, alongside specialized seminars on global minimum tax, related-party transactions, customs, and sustainable governance (ESG). These activities aim to share information, support businesses in updating policies, and help them adapt to changes in the legal and business environment.

Minh Ngoc