The Resource La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria = The importance of algorithmic transparency in the Tax Administrations' use of artificial intelligence

La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria = The importance of algorithmic transparency in the Tax Administrations' use of artificial intelligence

Label
La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria = The importance of algorithmic transparency in the Tax Administrations' use of artificial intelligence
Title
La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria = The importance of algorithmic transparency in the Tax Administrations' use of artificial intelligence
Creator
Subject
Language
eng
Summary
This article examines the use of artificial intelligence by Tax Administrations and briefly analyses various judicial or administrative pronouncements published about it in Spain, France, Italy and the Netherlands. This allows to study the implications of the artificial intelligence's use regarding the right to respect for private and family life and the right to data protection. At the same time, the author points out that the opacity about the functioning of these algorithms has a negative impact on the legal certainty principle in its expression of interdiction of arbitrariness
Citation source
In: Crónica tributaria. - Madrid. - (2021), no. 179 ; p. 93-129
http://library.link/vocab/creatorName
Soto Bernabeu, L
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • artificial intelligence
  • tax authorities
  • human rights
  • data protection
  • cooperative compliance
Label
La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria = The importance of algorithmic transparency in the Tax Administrations' use of artificial intelligence
Instantiates
Publication
Label
La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria = The importance of algorithmic transparency in the Tax Administrations' use of artificial intelligence
Publication

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