Requirements for tax XAI under constitutional principles and human rights

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dc.contributor.authorKUŹNIACKI, Błażej
dc.contributor.authorALMADA, Marco
dc.contributor.authorTYLIŃSKI, Kamil
dc.contributor.authorGÓRSKI, Łukasz
dc.date.accessioned2022-09-26T12:27:32Z
dc.date.embargo2023-09-23
dc.date.issued2022
dc.descriptionFirst published online: 23 September 2022en
dc.description.abstractTax authorities worldwide make extensive use of artificial intelligence (AI) technologies to automate various aspects of their tasks, such as answering taxpayer questions, assessing fraud risk, risk profiling, and auditing (selecting tax inspections). Since this automation has led to concerns about the impact of non-explainable AI systems on taxpayers’ rights, explainable AI (XAI) technologies appear to be fundamental for the lawful use of AI in the tax domain. This paper provides an initial map of the explainability requirements that AI systems must meet for tax applications. To this end, the paper examines the constitutional principles that guide taxation in democracies and the specific human rights system of the European Convention of Human Rights (ECHR), as interpreted by the European Court of Human Rights (ECtHR). Based on these requirements, the paper suggests how approaches to XAI might be deployed to address the specific needs of the various stakeholders in the tax domain.en
dc.embargo.terms2023-09-23
dc.format.mimetypeapplication/pdfen
dc.identifier.citationDavide CALVARESI, Amro NAJJAR, Michael WINIKOFF and Kary FRÄMLING (eds), Explainable and transparent AI and multi-agent systems : Fourth International Workshop, EXTRAAMAS 2022, virtual event, May 9–10 2022, revised selected papers, Cham : Springer, 2022, pp. 221-238en
dc.identifier.doi10.1007/978-3-031-15565-9_14
dc.identifier.isbn9783031155659
dc.identifier.urihttps://hdl.handle.net/1814/74893
dc.language.isoenen
dc.orcid.putcode1814/80179:123473036
dc.orcid.uploadtrue*
dc.publisherSpringeren
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.titleRequirements for tax XAI under constitutional principles and human rightsen
dc.typeContribution to booken
dspace.entity.typePublication
person.identifier.orcid0000-0002-0127-6549
person.identifier.other45165
relation.isAuthorOfPublicatione8151de4-90b3-4008-b697-7e739c7a73f9
relation.isAuthorOfPublication.latestForDiscoverye8151de4-90b3-4008-b697-7e739c7a73f9
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