In recent years, there have been notable advances in robotic process automation (RPA), especially in cases of integration with commercial transactions in electronic markets. Tax administrations have gathered this experience to be at the forefront of the new technological challenges. However, there are dubious regulatory areas regarding the large amount of data that a tax administration can access through an RPA, whose lack of regulation can violate human rights. This research, precisely, accounts for the problems that can arise from the use of RPA by tax administrations, especially in cases where this type of tool is integrated with artificial intelligence. In this line, the results of this work show that the main difficulties that could arise are related to the transparency of the tax administration acts and possible discriminatory acts in the application of RPA.
- human rights
- tax administrations