Fighting Tax Fraud through Artificial Intelligence Tools: Will the Fundamental Rights of Taxpayers Survive the Digital Transformation of Tax Administrations?

Abstract

The authors, in this article, discuss how the growing use of artificial intelligence tools to fight tax fraud can erode basic taxpayer’s rights. The use of AI mechanisms for reinforcing tax compliance forms part of a broader digital transformation of the tax administrations that is taking place globally. One of the new next frontiers for taxpayer protection can consist in establishing algorithmic accountability rules and adapting the tax procedures framework to this new reality.