000			02345nab a2200277 c 4500
999			_c146558 _d146558
003			ES-MaIEF
005			20221014173408.0
007			ta
008			221014t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aHadwick, David _969654
245	1	1	_a"Behind the one-way mirror _breviewing the legality of EU tax algorithmic governance" _c David Hadwick
500			_aDisponible también en formato electrónico.
500			_aResumen
504			_aIncluye referencias bibliográficas
520			_aTax algorithmic governance has surged from a handful of Member States a decade ago, to a majority of tax administrations in the European Union (EU) integrating artificial intelligence (AI) systems. In light of the ever-increasing volume of tax returns and tax documentation to be processed, the digital transformation of the administration has become an imperative. Yet, cases such as system risico indicatie (SyRI), the toeslagenaffaire and eKasa show that automation poses risks to taxpayers. These cases cast doubts on the secretive nature of the tax administration’s prerogatives and the information and communications technology (ICT) tools used to perform its missions, begging the question of what lies behind the administrations’ one-way mirror. Section 2 presents the current state of use of AI tax systems on the basis of a synthesized literature review of publicly available data, mapping how many and what EU States have integrated AI systems. Section 3 examines compliance of the AI systems identified with the principle of legality. This research finds that while EU Member States have heavily invested into the integration of AI tax systems, very few have adopted specific norms to mitigate the risks to taxpayers’ fundamental rights. As a result, tax algorithmic governance is creating a noticeable gap in the protection of taxpayers’ rights.
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aINTELIGENCIA ARTIFICIAL _947498
650		4	_aSERVICIOS DIGITALES _963590
650		4	_aTECNOLOGIA _948535
650		4	_aPRINCIPIO DE LEGALIDAD _948122
650		4	_aDERECHOS DE LOS CIUDADANOS _942443
650		4	_aUNION EUROPEA _948644
773	0		_9168128 _oOP 2141-B/2022/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 31, n. 4, August 2022, p. 184-201
942			_cART