Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries |
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| Institution: | 1. Doctor of Law, professor at Pontificia Universidad Católica de Valparaíso, Chile;2. Master in Computer Engineering, permanent professor at Pontificia Universidad Católica de Valparaíso, Chile;1. School of Industrial Engineering, Iran University of Science & Technology, Tehran 16846-13114, Iran;2. Faculty of Management, University of Tehran, Tehran 14155-6311, Iran;3. Faculty of Economics, University of Tehran, Tehran 14155-6445, Iran;1. MOE Key Laboratory for Intelligent Networks and Network Security, Xi’an Jiaotong University, Xi’an 710049, China;2. State Key Laboratory on Integrated Services Networks, School of Cyber Engineering, Xidian University, Xi’an 710071, China;3. Department of Communications and Networking, Aalto University, Espoo 02150, Finland;4. School of Continuing Education, Xi’an Jiaotong University, Xi’an 710049, China;5. National Engineering Lab of Big Data Analytics, Xi’an Jiaotong University, Xi’an 710049, China |
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| 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. |
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