Los derechos y las garantías de los contribuyentes como límite al uso de la inteligencia artificialpor las administraciones tributarias

Abstract

In recent years, tax authorities have introduced tools based on artificial intelligence to carry out various administrative activities. Currently, there are no regulations governing the development and use of such technology by these authorities to ensure its proper use. Nevertheless, the incorporation of artificial intelligence into various administrative processes must be carried out within the current legal framework, meaning that all principles and values governing administrative actions must be respected. Furthermore, the fundamental rights and basic guarantees of taxpayers constitute an insurmountable limit. This paper analyzes the risks and threats that the use of this technology may pose in relation to such principles and rights.