Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries

ANTONIO FAUNDEZ UGALDE, Rafael Mellado-Silva, Eduardo Aldunate-Lizana

Research output: Contribution to journalArticlepeer-review

4 Scopus citations

Abstract

In this paper, we analyze taxpayers’ rights to have access to artificial intelligence algorithms and formulas that have been used by tax administrations in Latin America. We consider two applications of artificial intelligence: in the characterization of taxpayers’ risk and the robotization of tax audit actions. Very little has been described in the literature on how these technologies coexist with taxpayers’ rights, especially in the exercise of their right to defense in administrative and contentious proceedings. The evidence reflects that, although in the countries under study the access to these techniques is not clearly regulated, general principles derived from the fundamental rights declared by each country make it possible to safeguard taxpayers’ right to access this information.

Original languageEnglish
Article number105441
JournalComputer Law and Security Review
Volume38
DOIs
StatePublished - Sep 2020
Externally publishedYes

Keywords

  • Artificial intelligence
  • Right to defense
  • Tax administration
  • Tax law

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