Garantías de los derechos de los obligados tributarios. Los principios de seguridad y transparencia ante el uso de la informática decisional en la Administración tributaria
Technology and the development of artificial intelligence are creating a new public administration paradigm, justified in the principle of effectiveness of Article 103 of the Spanish Constitution. The Spanish Tax Agency leads the field among all government authorities, having developed the use of...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2020
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7849579 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 36, 2020, pags. 219-248 |
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| Summary: |
Technology and the development of artificial intelligence are creating a new public
administration paradigm, justified in the principle of effectiveness of Article 103 of the
Spanish Constitution. The Spanish Tax Agency leads the field among all government authorities,
having developed the use of technology for services, tax management, and the
implementation of new communication channels or subsidy programmes. In addition, it
has taken a further step by introducing automated responses with so-called decisionmaking
software.
We will analyse the regulation on decision-making software in Law 58/2003 of 17
December on General Tax, although we will also allude to its regulation by administrative
law and the doctrinal assessment of automated responses and their use by the Spanish
Tax Agency. In addition to the obvious advantages, it is necessary to underline the shortcomings,
deficits and doubts generated by their use and especially whether the use of
artificial intelligence in automated responses in the tax field reduces legal security and
the rights and guarantees of taxpayers. |
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