Guarantees of the Rights of the Tax Obligates. The Principles of Security and Transparency in the Use of Decisional Computing in the Tax Administration

Abstract

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 decision-making 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.