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- Title
EL SISTEMA DE RELACIONES ENTRE LA ADMINISTRACIÓN TRIBUTARIA Y LOS CONTRIBUYENTES EN LA ERA DE LA INTELIGENCIA ARTIFICIAL Y DEL CUMPLIMIENTO VOLUNTARIO.
- Authors
Martínez Torres, Virginia
- Abstract
The article focuses on the evolving relationship between tax administration and taxpayers in the era of artificial intelligence (AI) and voluntary compliance. It delves into the impact of AI implementation, the need for regulations overseeing its use, and proposes legislative reforms to ensure fair treatment of taxpayers. It analyzes various aspects including the use of AI applications, principles guiding their use, and challenges in electronic interactions with tax authorities.
- Subjects
ARTIFICIAL intelligence; TAX administration &; procedure; TAX laws; LEGISLATIVE reform; DELEGATED legislation
- Publication
Crónica Tributaria, 2024, Vol 190, Issue 1, p177
- ISSN
0210-2919
- Publication type
Article
- DOI
10.47092/CT.24.1.6