Algorithms, discretions and decisions in the "robo" age
Source: The Tax Specialist Journal Article
Published Date: 1 Feb 2022
Computers have been used in tax administration for decades. However, there has been an up-tick in interest, as advances in technology mean that artificial intelligence (AI) is becoming central to efficient public administration. We identify the areas of law that taxpayers and tax offices will find most relevant, in analysing the implications of an increased use of computers in the making of decisions. Having flagged the risks and benefits of AI as an aid to administration, we survey the policy and market developments driving the use of AI. We identify and illustrate the legal issues that are arising. Finally, we give examples of statutory intervention here and abroad to facilitate and regulate the use of AI in tax decision-making, and highlight the sources of "best practice" implementation guidance.
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Details
- Published By: David W Marks KC CTA, Gail Hartridge
- Published On:1 Feb 2022
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