Uso de herramientas tecnológicas en la gestión de tributos: un problema de política fiscal
The use of technological tools in tax management: A problem of fiscal policy

Author(s): Yohan Andrés Campos Martínez
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: tax artificial intelligence; fiscal policy; big data; tax administration
Summary/Abstract: In the era of AI, tax administrations are harnessing the full advantages offered by tools to address many of the challenges faced in the tax realm. However, if they continue to be implemented within a fiscal policy that has set aside the anthropocentric approach and has focused on revenue, their use within tax application procedures by authorities will lead to imminent violations of constitutional, legal, and tax-related rights and principles.

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