Requirements for Tax XAI Under Constitutional Principles and Human Rights
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The proportionality requirement also requires determining the patterns used for automated assessment and the models or other databases that lead to a particular decision.
“Also, the mentioned proportionality requires the determination of patterns used for automated assessment and models or other databases that lead to a particular decision (paragraphs 137-138).”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [137]
The Slovak Constitutional Court found that legislation permitting AI systems without effective supervision is incompatible with the constitution because it fails to ensure proportional application of the technology.
“The Slovak Constitutional Court was also vocal about the incompatibility with the constitution of legislation that permits the use of AI systems without effective supervision, thereby failing to ensure the proportional application of the technology (paragraph 129).139”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [137]
In eKasa, the Slovak Constitutional Court implicitly underscored the need for explainability of AI systems in light of constitutional principles.
“In eKasa (17 Dec. 2021), 137 the Slovak Constitutional Court implicitly underscored the need for the explainability of AI systems in light of constitutional principles.138”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [137]
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References 31 · Cited by 14
- Authors
- Kuzniacki, B., Almada, M., Tyliński, K., & Górski, Ł.
- Affiliations
- European University Institute (IT)
- Interdisciplinary Centre for Mathematical and Computational Modelling, University of Warsaw (PL)
- Corresponding author
- Almada, Marco
- Venue
- Lecture Notes in Computer Science
- Publisher
- Springer International Publishing
- Published
- 2022
- Pages
- 221-238
- ISSN
- 0302-9743 (ISSN-L)
- 1611-3349
- OpenAlex
- W4297897142
- Cited by
- 14
- References
- 31
- Citations by year
- 2026: 7 · 2025: 3 · 2024: 2 · 2022: 2
- FWCI
- 0.97
- Type
- conference paper
- Language
- en
- Open access
- Licence
- Locations
- Lecture notes in computer science (publishedVersion)
- UvA-DARE (University of Amsterdam) (publishedVersion)
- ReIn UW (University of Warsaw) (submittedVersion, cc-by-nc-nd)
- Cadmus - EUI Research Repository (European University Institute) (submittedVersion, other-oa)
- Data Archiving and Networked Services (DANS) (submittedVersion)
- Topics
- Physical Sciences › Computer Science › Artificial Intelligence › Explainable Artificial Intelligence (XAI)
- Social Sciences › Law › Digitalization, Law, and Regulation
- Social Sciences › Safety Research › Ethics and Social Impacts of AI
- Keywords
- explainable AI, tax administration, artificial intelligence in taxation, constitutional principles of taxation, human rights, European Convention on Human Rights, European Court of Human Rights case law, tax automation, taxpayer rights, tax audit, explainability requirements
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