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
Resource Information
The item Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Towards-eXplainable-Artificial-Intelligence-XAI/enAjejgnrtk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Towards-eXplainable-Artificial-Intelligence-XAI/enAjejgnrtk/">Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Towards-eXplainable-Artificial-Intelligence-XAI/enAjejgnrtk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Towards-eXplainable-Artificial-Intelligence-XAI/enAjejgnrtk/">Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
