Big data and artificial intelligence in tax administration

Abstract

The use of big data by tax administrations, together with that of artificial intelligence tools, has an enormous importance in the current application of taxes, with clear legal consequences both for the rights and guarantees of taxed parties and for public finance practice. Tax administrations employ big data and artificial intelligence, in addition to other cases, in the selection of taxpayers in order to introduce a tax inspection procedure, predictive risk models for taxpayer non-payment, virtual assistants, the drawing up of tax returns, automatic administrative practice and automatic administrative resolutions. The use of these technological tools must be characterised by a strict observance of the legal principles which regulate the application of the taxes, and must respect the rights and guarantees of the taxpayer.