El uso de la inteligencia artificial por parte de la administración tributaria: entre la eficiencia administrativa y los derechos de los contribuyentes

Abstract

Tax administrations worldwide are undergoing a significant transformation thanks to Artificial Intelligence (AI), which enables the analysis of large volumes of data to enhance revenue collection and detect tax evasion. Additionally, countries such as Spain, Mexico, Colombia, and Ecuador are already implementing AI-based systems that optimize taxpayer segmentation according to risk and strengthen fiscal controls. However, this technological advancement presents important legal and ethical challenges, particularly regarding privacy protection and respect for due process. Experts emphasize the need for robust legal frameworks that guarantee data confidentiality and call for the adaptation of technological infrastructure and continuous training of public officials.While AI improves efficiency and accuracy in tax management, risks such as algorithmic discrimination and lack of transparency in decision-making persist. Therefore, a human-centered balance is proposed, based on human oversight, auditability, algorithm explainability, and access to legal remedies, thereby ensuring compatibility between fiscal efficiency and taxpayers’ fundamental rights.