Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries
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Tax secrecy for AI systems is justified by the need to keep tax inspections uniform and effective.
“Tax secrecy in connection with AI systems is justified by the need to ensure the uniformity and effectiveness of tax inspections.”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [89]
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Digital Technologies, Artificial Intelligence, and Bureaucratic Transformation
Newman, J., Mintrom, M., & O'Neill, D. (2021) · Futures · doi:10.1016/j.futures.2021.102886 · Cited by 123 · see citing works
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Dudnik, O. V., Vasiljeva, M. V., Kuznetsov, N. V., Podzorova, M., Nikolaeva, I. V., Vatutina, L. A., Борисовна, Х. Е., & Ivleva, M. I. (2021) · Journal of Open Innovation Technology Market and Complexity · doi:10.3390/joitmc7020155 · Cited by 49 · see citing works
Corporate tax risk: a literature review and future research directions
Saragih, A. H., & Ali, S. (2021) · Management Review Quarterly · doi:10.1007/s11301-021-00251-8 · Cited by 32 · see citing works
“Accordingly, this research idea can also be expanded by incorporating the role of tax big data analytics as well as several emerging technologies used by tax authorities to increase corporate tax compliance, to detect corporate tax avoidance practices and the tax risks (see, e.g., Federico and Thompson 2019; Faúndez-U…”
BackgroundTowards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard
Kuźniacki, B., Almada, M., Tyliński, K., Górski, L., Winogradska, B., & Zeldenrust, R. (2022) · World Tax Journal · doi:10.59403/2yhh9pa · Cited by 31 · see citing works
Saba, C. S., & Monkam, N. (2024) · AI & Society · doi:10.1007/s00146-024-01885-4 · Cited by 25 · see citing works
“Automating routine tasks with AI can reduce administrative costs for tax authorities and this includes tasks like processing forms, answering basic taxpayer inquiries, and managing databases (Faúndez-Ugalde et al. 2020; Saragih et al. 2023; Kuznet-sova et al. 2023).”
AI Technologies in Modern Taxation: Applications, Challenges, and Strategic Directions
Wang, M. (2024) · International Journal of Finance and Investment · doi:10.54097/v2kgty49 · Cited by 22 · see citing works
“For instance, research in Asian countries shows significant progress in implementing AI-driven tax administration systems (Shakil & Tasnia, 2022), while Latin American countries focus on balancing technological advancement with taxpayer rights (Faúndez-Ugalde et al., 2020).”
The Role of Artificial Intelligence in Eliminating Accounting Errors
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Serrano Antón, F. (2021) · World Tax Journal · doi:10.59403/bcs8j9 · Cited by 21 · see citing works
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Effective Learning of Tax Regulations using Different Chatbot Techniques
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“…shows that although the state makes use of AI, and the access rights of taxpayers for AI are not clearly regulated, general principles derived from fundamental rights provide the possibility of protecting the rights of taxpayers in accessing information in this system (Faundez et al ., 2020).”
Optimization of the environmental protection tax system design based on artificial intelligence
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“A more specific case in the use of technologies by tax administrations is the one analyzed in [15] where the social and legal effects on the application of artificial intelligence in tax control processes are considered.”
BackgroundSelf-citationApplication of artificial intelligence as a knowledge creation instrument in tax procedures
Koivula, K., Shamsuzzoha, A., & Shamsuzzaman, M. (2024) · Engineering applications of artificial intelligence · doi:10.1016/j.engappai.2024.108417 · Cited by 10 · see citing works
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“…ai are machines that emulate “cognitive tasks and decisions” that are naturally designed for humans (Damerji, 2020). accordingly, ai can process huge volumes of data and analyze the results to accomplish revenue optimization when applied in a tax function (chen, 2019; Faúndez-Ugalde et al ., 2020).”
Artificial Intelligence Technologies in Tax Consulting and Forensic Tax Expertise
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Cryptocurrencies, Tax Ignorance and Tax Noncompliance in Direct Taxation: Spanish Empirical Evidence
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Profesión legal y tecnologías de la información y las comunicaciones:
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Development of an artificial intelligence framework to combat tax noncompliance in Botswana
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Vergi Tahsilatında Yapay Zekânın Kullanımı ve Önemi
Orçun, A. V. C. I. (2021) · Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi · doi:10.17494/ogusbd.952730 · Cited by 7 · see citing works
Digital Transformation by Tax Authorities
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SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era
Rahmi, N., & Gangodawilage, D. S. K. (2022) · Ilomata International Journal of Tax and Accounting · doi:10.52728/ijtc.v4i1.423 · Cited by 6 · see citing works
“With the innovation in tax administration services, taxpayers are given convenience, get cost efficiency and get real time in terms of carrying out tax obligations which include registration, payment and tax reporting (Faúndez-Ugalde et al., 2020; Olivares, 2018).”
BackgroundIs There a Link between Tax Administration Performance and Tax Evasion?
Milosavljevic, M., Dobrota, M., Spasenić, Ž., Milanović, N., & Đoković, A. (2024) · Economies · doi:10.3390/economies12080193 · Cited by 5 · see citing works
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“The platform's goal was to diagnose organizations that simulate operations or evade their obligations with a level of certainty, and to enhance the mechanism to ensure taxpayer compliance with tax obligations [8].”
BackgroundMuslihatun, F. A. N., Hantono, B. S., & Fauziati, S. (2021) · International Conference on Information Technology, Information Systems and Electrical Engineering (ICITISEE) · doi:10.1109/icitisee53823.2021.9655975 · Cited by 7 · see citing works
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Artificial Intelligence in European Union Tax Administrations: A Comparative Assessment
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Maulana, A. O., Herfanda, G. C., & Hasan, F. (2022) · Jurnal Akuntansi & Auditing Indonesia · doi:10.20885/jaai.vol26.iss1.art7 · Cited by 4 · see citing works
“For example, in Brazil, which has used computerized data processing to control tax evasion (Faúndez-Ugalde et al., 2020), the United States can decide whether to detain or release defendants before a criminal trial is held (Rizer & Watney, 2018), and Singapore can assist in contact tracing in response to the COVID-19…”
MethodLa inteligencia artificial como herramienta para la detección del fraude fiscal: Caso Colombia
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“Por ejemplo, el uso de inteligencia artificial por las administraciones tributarias puede afectar los derechos de los contribuyentes, con aplicaciones como la caracterización de riesgos y auditoría fiscal automatizada (Faúndez Ugalde et al, 2020).”
BackgroundTAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT
Coita, I.-F., Filip, L., & Kicska, E.-A. (2021) · Annals of Faculty of Economics · doi:10.47535/1991auoes30(1)020 · Cited by 3 · see citing works
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Building Block in Digital Tax Administration: Literature Review
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“Tax administration functions to manage tax compliance, prevent unlawful activities in the tax process, and provide education and services to taxpayers [4].”
BackgroundCunha, C. R., Stamile, N., & Grupenmacher, B. T. (2024) · Pensar - Revista de Ciências Jurídicas · doi:10.5020/2317-2150.2024.13867 · Cited by 2 · see citing works
Artificial Intelligence in Tax Compliance
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“The application of information technology in tax services can increase public satisfaction, compliance, and trust in public service institutions [22]; [23].”
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Moreno-Leyva, N. R., Cutipa, L., Morocco, P., et al. (2025) · Journal of Tax Reform · doi:10.15826/jtr.2025.11.2.201 · Cited by 2 · see citing works
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“These efforts span from national strategies and regulatory frameworks (Filgueiras, 2023) to applications in areas such as justice (Corval´an, 2017), healthcare (Garc´ ı a Alonso et al., 2022), and tax collection (Fa´undez-Ugalde et al., 2020).”
Application Analysis of AI Technology in Tax Collection and Administration in China
Li, H. (2022) · Chinese Control and Decision Conference (CCDC) · doi:10.1109/ccdc55256.2022.10033590 · Cited by 2 · see citing works
Veri Madenciliği Süreci ile Türkiye'de Vergi Kayıp ve Kaçakların Tahmini
ŞENCAN, D. (2023) · Erzurum Teknik Universitesi Sosyal Bilimler Enstitusu Dergisi · doi:10.29157/etusbed.1292006 · Cited by 2 · see citing works
“Tabandeh et al. (2012), Xiangyu et al. (2018), Tabandeh and Tamadonnejad (2015), Raikov (2021), Rahimikia (2017), Faúndez - Ugalde et al. (2020), Hemberg et al. (2016), Warner et al. (2015), Zumaya et al. (2021), Shakil and Tasnia (2022) used artificial intelligence and machine learning methods in…”
Reshaping Banking with Digital Technologies
Srivastava, A., & Kumar, A. (2023) · Wiley eBooks · doi:10.1002/9781119905028.ch3 · Cited by 2 · see citing works
MERCAN, A., & Gümüş, A. (2023) · Anadolu Üniversitesi Sosyal Bilimler Dergisi · doi:10.18037/ausbd.1272545 · Cited by 1 · see citing works
INTEGRACIÓN DE LA INTELIGENCIA ARTIFICIAL EN LA ADMINISTRACIÓN FISCAL
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The Role of Artificial Intelligence in Achieving Tax Compliance: Evidence from Iraq
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Türkiye’de Vergi Kayıp Ve Kaçaklarının Önlenmesinde Dijitalleşmenin Önemi
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La inteligencia artificial en el campo de los negocios: un análisis bibliométrico en Scopus
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“AI is also useful in anticipating the needs of citizens and individuals (Faúndez-Ugalde et al, 2020; Huang, 2018; Saragih et al, 2023).”
Humanos vs. Máquinas: El Derecho al Trabajo vs. La Libertad de Empresa
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“TAX ADMINISTRATION Tax administration in a narrow sense is the administration and service of the rights and obligations of tax payments, both administration and services carried out at the tax office and at the taxpayer's place, while tax administration in a broad sense includes functions, systems and organizations or…”
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Vergi Tahsilatında Yapay Zekânın Kullanımı ve Önemi
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Role Artificial Intelligence in Direct Taxation : Opportunities and Futuristic Challenges
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“Regardless of the legal system or regulatory level, the use of AI in tax administrations has normative societal ramifications that necessitate elucidation of the legal boundaries in order to protect taxpayers' rights[10].”
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Algorithmic Tax Justice in Peru
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IANUSHEVYCH, I., & Губанова, Т. О. (2026) · Multidisciplinary Reviews · doi:10.31893/multirev.2026spe014
Rivera, B. K. G., Fernández, I. A., Cisneros, C. F. M., Bautista, J. U. Q., & Solano, C. A. G. (2026) · Communications in computer and information science · doi:10.1007/978-3-032-37438-7_2
- Authors
- Faúndez-Ugalde, A., Mellado-Silva, R., & Aldunate-Lizana, E.
- Venue
- Computer Law & Security Review
- Publisher
- Elsevier BV
- Published
- 2020-09
- Volume
- 38
- Pages
- 105441
- ISSN
- 2212-473X (ISSN-L)
- OpenAlex
- W3038221273
- Cited by
- 107
- References
- 0
- Citations by year
- 2026: 16 · 2025: 19 · 2024: 25 · 2023: 19 · 2022: 13 · 2021: 11 · 2020: 4
- FWCI
- 71.23
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Computer law & security review (publishedVersion)
- Topics
- Social Sciences › Law › Digitalization, Law, and Regulation
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Social Sciences › Political Science and International Relations › Artificial Intelligence in Law
- Keywords
- artificial intelligence, tax administration, taxpayer rights, right to defense, administrative procedure, contentious proceedings, fundamental rights, Latin America
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