The control of the use of artificial intelligence in the field of tax administration based on human intervention

Abstract

The practical absence of regulatory frameworks governing AI systems, along with the objective of achieving reliable and human-centred AI, are the essential reasons that have led us to delve deeper into human oversight as a means of controlling AI systems throughout their entire lifecycle, and thus, the guarantees that must guide the implementation of such technologies. This is a governance mechanism that has received little attention in the Artificial Intelligence Regulation, although it is worth noting the growing reference to this guarantee in the tax field, albeit through soft law rules, which is the focus of this study.