Tax shifts from annual event to continuous calculation

Today: for most businesses tax is a periodic, backward-looking reconciliation full of manual classification.

The next five years: as books become real-time, tax position becomes a continuously-calculated figure — liabilities known at any moment, optimization decisions made during the year rather than after it.

The AI relation: models handle the messy classification and rule-application that made tax so labor-intensive, while keeping pace with shifting rules. Advisors move to strategy over preparation.

Signal: "tax season" is a workflow artifact, not a law of nature. Continuous tax is coming to the mid-market.