拉丁美洲
审计
保护
业务
法律与经济学
公共经济学
政治学
经济
会计
法学
国际贸易
作者
Antonio Faúndez Ugalde,Rafael Mellado-Silva,Eduardo Aldunate-Lizana
标识
DOI:10.1016/j.clsr.2020.105441
摘要
In this paper, we analyze taxpayers’ rights to have access to artificial intelligence algorithms and formulas that have been used by tax administrations in Latin America. We consider two applications of artificial intelligence: in the characterization of taxpayers’ risk and the robotization of tax audit actions. Very little has been described in the literature on how these technologies coexist with taxpayers’ rights, especially in the exercise of their right to defense in administrative and contentious proceedings. The evidence reflects that, although in the countries under study the access to these techniques is not clearly regulated, general principles derived from the fundamental rights declared by each country make it possible to safeguard taxpayers’ right to access this information.
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