The Resource La inteligencia artificial al servicio del "compliance tributario" = Artificial intelligence at the service of tax compliance

La inteligencia artificial al servicio del "compliance tributario" = Artificial intelligence at the service of tax compliance

Label
La inteligencia artificial al servicio del "compliance tributario" = Artificial intelligence at the service of tax compliance
Title
La inteligencia artificial al servicio del "compliance tributario" = Artificial intelligence at the service of tax compliance
Creator
Subject
Language
  • spa
  • eng
Summary
The cooperative compliance model established between the Tax Administration and taxpayers can clearly benefit from the expansive emergence of artificial intelligence, which is projected both in the "taxpayer profiling" policies developed by the Administration - through predictive methods of analysis of data either with the objective of fiscal control, or to increase the degree of voluntary compliance of taxpayers -, as well as sophisticated tools that can be integrated into tax risk management systems of taxpayers. In spite of their undoubted advantages in the field of tax compliance, artificial intelligence solutions raise doubts about the adequate respect of fundamental rights - in particular, the right to effective judicial protection and the right to protection of personal data -, as some experiences of comparative law have revealed. The aim of this paper is to analyse the pros and cons of these powerful tools, the use of which requires adequate legal regulation
Citation source
In: Revista espaƱola de derecho financiero. - Madrid. - (2020), no. 188 ; p. 125-170
http://library.link/vocab/creatorName
Ribes Ribes, A
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • artificial intelligence
  • tax compliance
  • information technology
  • automation
  • software
  • taxpayer rights
  • data protection
Label
La inteligencia artificial al servicio del "compliance tributario" = Artificial intelligence at the service of tax compliance
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/R-S/REVIESDED/188_Ribes.pdf
Publication
Note
20201116

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