Abstract
The resolution of tax procedures by means of artificial intelligence is already being applied by tax administrations through the so-called automated response. Delimiting the meaning of this automated response is a challenge full of profound implications that raises questions about the limits and guarantees of artificial intelligence and about the uniqueness of this response. This entails inquiring into the required content of the motivation and finding out to which procedures and matters it can be applied
| Original language | Spanish |
|---|---|
| Pages (from-to) | 137-182 |
| Number of pages | 46 |
| Journal | Civitas. Revista Española de Derecho Financiero. |
| Issue number | 198 |
| Publication status | Published - May 2023 |
Keywords
- Tax procedure
- Artificial intelligence
- Automated answering
- Legality
- Punitive procedure
- Motivation
