Inteligencia artificial, derecho tributario e impuestos: ¿hacia dónde vamos?
Artificial intelligence, tax law and taxes: Where are we going?

Author(s): Maria Supera-Markowska
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: artificial intelligence; tax law; taxes
Summary/Abstract: A trend that is difficult to ignore, both in social and economic relations, is the increasing use of new technologies, particularly AI, which, while they bring with them a wide range of opportunities, also entail certain risks. On the one hand, digitalization does have a very positive effect on the development of a fair tax system. But, on the other hand, it implies certain threats, since the combination of AI, big data and automated procedures can entail serious risks for taxpayers. It is undeniable that the characteristic “imbalance of power” that exists in the face of the application of AI and other new technologies for the purposes of administration is clearly increasing significantly, so that issues relating to the position of the parties in the legal-tax relationship require special attention in this context.

• Details
• Contents