The Resource Fighting tax fraud through artificial intelligence tools : will the fundamental rights of taxpayers survive the digital transformation of tax administrations?

Fighting tax fraud through artificial intelligence tools : will the fundamental rights of taxpayers survive the digital transformation of tax administrations?

Label
Fighting tax fraud through artificial intelligence tools : will the fundamental rights of taxpayers survive the digital transformation of tax administrations?
Title
Fighting tax fraud through artificial intelligence tools : will the fundamental rights of taxpayers survive the digital transformation of tax administrations?
Creator
Subject
Language
eng
Summary
The authors, in this article, discuss how the growing use of artificial intelligence tools to fight tax fraud can erode basic taxpayer's rights. The use of AI mechanisms for reinforcing tax compliance forms part of a broader digital transformation of the tax administrations that is taking place globally. One of the new next frontiers for taxpayer protection can consist in establishing algorithmic accountability rules and adapting the tax procedures framework to this new reality
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 6 ; p. 235-238
http://library.link/vocab/creatorName
  • Calderón Carrero, J.M
  • Ribeiro, J.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax fraud
  • taxpayer rights
  • data protection
  • tax authorities
  • audit
  • artificial intelligence
  • automation
  • case law
  • constitutional law
Label
Fighting tax fraud through artificial intelligence tools : will the fundamental rights of taxpayers survive the digital transformation of tax administrations?
Instantiates
Publication
Label
Fighting tax fraud through artificial intelligence tools : will the fundamental rights of taxpayers survive the digital transformation of tax administrations?
Publication

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