Miscellaneous 2022

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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Miscellaneous 2022

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