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dc.contributor.authorKUŹNIACKI, Błażej
dc.contributor.authorALMADA, Marco
dc.contributor.authorTYLIŃSKI, Kamil
dc.contributor.authorGÓRSKI, Łukasz
dc.contributor.authorWINOGRADSKA, Beata
dc.contributor.authorZELDENRUST, Reza
dc.date.accessioned2024-01-29T10:59:23Z
dc.date.available2022-09-07T12:12:59Z
dc.date.available2024-01-29T10:59:23Z
dc.date.issued2022
dc.identifier.citationWorld tax journal, 2022, Vol. 14, No. 4, pp. 573-616en
dc.identifier.issn1878-4917
dc.identifier.issn2352-9237
dc.identifier.urihttps://hdl.handle.net/1814/74855
dc.descriptionPublished online: 02 September 2022en
dc.description.abstractTax administrations globally increasingly rely on artificial intelligence (AI) systems for automation. However, automation has a huge potential impact on the rights of taxpayers subject to algorithmic assessments, which is compounded by the opacity of complex AI systems. This article argues that adequate protection of taxpayers’ rights demands the use of eXplainable AI (XAI) technologies that can render the functioning and decisions of tax AI systems understandable for taxpayers, administrative appeal bodies and the courts. This demand follows from the constitutional principles that guide taxation. Still, it is insufficiently addressed by soft and hard law instruments on AI, which do not address the particular information needs of the tax domain. To address this gap, the authors conclude the article by mapping technical and legal challenges for the proper application of explanation techniques to tax AI to ensure that automation does not come at the expense of taxpayers’ rights.en
dc.format.mimetypeapplication/pdfen
dc.language.isoenen
dc.publisherInternational Bureau of Fiscal Documentation (IBFD)en
dc.relation.ispartofWorld tax journalen
dc.relation.urihttps://www.ibfd.org/shop/journal/international-towards-explainable-artificial-intelligence-xai-tax-law-need-minimumen
dc.rightsinfo:eu-repo/semantics/openAccessen
dc.titleTowards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standarden
dc.typeArticleen
dc.identifier.volume14en
dc.identifier.startpage573en
dc.identifier.endpage616en
dc.identifier.issue4en


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