Balancing innovation and integrity: AI in tax administration and taxpayer rights

Guglyuvatyy, E

Balancing innovation and integrity: AI in tax administration and taxpayer rights

Guglyuvatyy, E

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Publisher:: SPRINGERNATURE
Publication Type:: Journal Article
Citation:: HUMANITIES & SOCIAL SCIENCES COMMUNICATIONS, 2025, 12, (1)
Issue Date:: 2025-11-24

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Field	Value	Language
dc.contributor.author	Guglyuvatyy, E
dc.date.accessioned	2026-02-05T04:03:04Z
dc.date.available	2026-02-05T04:03:04Z
dc.date.issued	2025-11-24
dc.identifier.citation	HUMANITIES & SOCIAL SCIENCES COMMUNICATIONS, 2025, 12, (1)
dc.identifier.issn	2055-1045
dc.identifier.issn	2662-9992
dc.identifier.uri	http://hdl.handle.net/10453/193013
dc.description.abstract	Artificial intelligence (AI) is transforming tax administration by improving efficiency, compliance, and decision-making. However, this shift raises critical concerns about transparency, accountability, and taxpayer rights. This paper examines how AI-driven systems impact legal fairness, due process, and the integrity of tax procedures. It highlights risks such as algorithmic bias, opacity, and weakened procedural safeguards, while acknowledging AI’s potential to streamline enforcement. To safeguard taxpayer rights, the paper proposes an independent AI oversight mechanism to explain and review tax decisions. This system would enhance transparency, reinforce trust, and ensure legal accountability. The paper calls for regulatory frameworks that embed oversight, uphold public trust, and balance innovation with fundamental legal protections.
dc.language	English
dc.publisher	SPRINGERNATURE
dc.relation.ispartof	HUMANITIES & SOCIAL SCIENCES COMMUNICATIONS
dc.relation.isbasedon	10.1057/s41599-025-06099-7
dc.rights	info:eu-repo/semantics/openAccess
dc.title	Balancing innovation and integrity: AI in tax administration and taxpayer rights
dc.type	Journal Article
utslib.citation.volume	12
pubs.organisational-group	University of Technology Sydney
pubs.organisational-group	University of Technology Sydney/Faculty of Law
utslib.copyright.status	open_access	*
dc.rights.license	This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY-NC-ND 4.0). To view a copy of this license, visit https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.date.updated	2026-02-05T04:03:02Z
pubs.issue	1
pubs.publication-status	Published
pubs.volume	12
utslib.citation.issue	1

Abstract:

Artificial intelligence (AI) is transforming tax administration by improving efficiency, compliance, and decision-making. However, this shift raises critical concerns about transparency, accountability, and taxpayer rights. This paper examines how AI-driven systems impact legal fairness, due process, and the integrity of tax procedures. It highlights risks such as algorithmic bias, opacity, and weakened procedural safeguards, while acknowledging AI’s potential to streamline enforcement. To safeguard taxpayer rights, the paper proposes an independent AI oversight mechanism to explain and review tax decisions. This system would enhance transparency, reinforce trust, and ensure legal accountability. The paper calls for regulatory frameworks that embed oversight, uphold public trust, and balance innovation with fundamental legal protections.

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http://hdl.handle.net/10453/193013