The Resource Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard

Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard

Label
Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
Title
Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
Creator
Subject
Language
eng
Summary
Tax administrations globally increasingly rely on artificial intelligence (AI) systems for automation. However, automation has a huge potential impact on the rights of taxpayers subject to algorithmic assessments, which is compounded by the opacity of complex AI systems. This article argues that adequate protection of taxpayers’ rights demands the use of eXplainable AI (XAI) technologies that can render the functioning and decisions of tax AI systems understandable for taxpayers, administrative appeal bodies and the courts. This demand follows from the constitutional principles that guide taxation. Still, it is insufficiently addressed by soft and hard law instruments on AI, which do not address the particular information needs of the tax domain. To address this gap, the authors conclude the article by mapping technical and legal challenges for the proper application of explanation techniques to tax AI to ensure that automation does not come at the expense of taxpayers’ rights
Citation source
In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 4 ; p. 573-616
http://library.link/vocab/creatorName
  • Kuźniacki, B
  • Almada, M
  • Tyliński, K
  • Górski, Ł
  • Winogradska, B
  • Zeldenrust, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • artificial intelligence
  • automation
  • taxpayer rights
  • tax secrecy
  • data protection
  • constitutional law
  • European Convention on Human Rights
  • tax compliance
Label
Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
Instantiates
Publication
Label
Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
Publication

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