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Towards eXplainable artificial intelligence (XAI) in tax law. The need for a minimum legal standard

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dc.abstract.enTax administrations globally increasingly rely on artificial intelligence (AI) systems for automation. However, automation has a huge potential impact on the rights of taxpayers subject to algorithmic assessments, which is compounded by the opacity of complex AI systems. This article argues that adequate protection of taxpayers’ rights demands the use of eXplainable AI (XAI) technologies that can render the functioning and decisions of tax AI systems understandable for taxpayers, administrative appeal bodies and the courts. This demand follows from the constitutional principles that guide taxation. Still, it is insufficiently addressed by soft and hard law instruments on AI, which do not address the particular information needs of the tax domain. To address this gap, the authors conclude the article by mapping technical and legal challenges for the proper application of explanation techniques to tax AI to ensure that automation does not come at the expense of taxpayers’ rights.
dc.affiliationUniwersytet Warszawski
dc.contributor.authorZELDENRUST, Reza
dc.contributor.authorWINOGRADSKA, Beata
dc.contributor.authorTYLIŃSKI, KamilI
dc.contributor.authorKuźniacki, Błażej
dc.contributor.authorGórski, Łukasz
dc.contributor.authorALMADA, Marco Antonio LASMAR
dc.date.accessioned2024-01-26T11:03:40Z
dc.date.available2024-01-26T11:03:40Z
dc.date.copyright2022-08-02
dc.date.issued2022
dc.description.accesstimeBEFORE_PUBLICATION
dc.description.financePublikacja bezkosztowa
dc.description.number4
dc.description.versionFINAL_PUBLISHED
dc.description.volume14
dc.identifier.issn1878-4917
dc.identifier.urihttps://repozytorium.uw.edu.pl//handle/item/123549
dc.identifier.weblinkhttps://cadmus.eui.eu/handle/1814/74855
dc.languageeng
dc.pbn.affiliationcomputer and information sciences
dc.relation.ispartofWorld Tax Journal
dc.relation.pages573-616
dc.rightsCC-BY
dc.sciencecloudnosend
dc.titleTowards eXplainable artificial intelligence (XAI) in tax law. The need for a minimum legal standard
dc.typeJournalArticle
dspace.entity.typePublication