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La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria

Author

Listed:
  • Laura Soto Bernabeu

    (Universidad Miguel Hernández)

Abstract

El presente trabajo tiene por objeto examinar la utilización de la inteligencia artificial por las Administraciones tributarias y realizar un breve análisis de recientes pronunciamientos administrativos o jurisprudenciales dictados en España, Francia, Italia y Holanda sobre dicho uso. Esto nos permitirá realizar un estudio sobre la incidencia del uso de la inteligencia artificial sobre el derecho a la intimidad de los contribuyentes y el derecho a la protección de datos. Igualmente, analizaremos la falta de transparencia respecto del funcionamiento de dichos algoritmos y su posible incidencia en el principio de seguridad jurídica en su manifestación de interdicción de la arbitrariedad.

Suggested Citation

  • Laura Soto Bernabeu, 2021. "La importancia de la transparencia algorítmica en el uso de la inteligencia artificial por la Administración tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 179(2), pages 93-129, June.
    • Handle: RePEc:hpe:crotri:y:2021:v:179:i:2:p:93-129
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    More about this item

    Keywords

    inteligencia artificial; transparencia algorítmica; Administración tributaria; cumplimiento voluntario;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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