Law and Artificial Intelligence in the Spanish Tax Administration: the Need for a Specific Regulation

• Autores: Bernardo David Olivares Olivares
• Localización: European review of digital administration & law, ISSN-e 2724-5969, Vol. 1, Nº. 1-2, 2020, págs. 227-234
• Idioma: inglés
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• Dialnet Métricas: 3 Citas
• Resumen

  • This research analyses the legal implications of the Transparency and Good Governance Council Resolution 825/2019,in which a citizen demands access to the main characteristics of software applications used by the Spanish Tax Administration such as its content, function and the normative basis. The results of our research highlight the need to modify the current legal regime in order to achieve minimum legal guarantees of transparency during the processing of the taxpayer’s data.