The professors Alfredo García and Carlos Pedrosa, members of the group ETICCs, have directed the collective work “The fiscal systems in the face of irruption of the artificial intelligence”, published by the prestigious editorial Aranzadi.
In the framework of the Fourth Industrial Revolution, characterised by the impact of the artificial intelligence, the tax systems are undergoing unprecedented transformations. “The fiscal systems in the face of irruption of the artificial intelligence”, is a collective work that puts together professors and experts in tax law to analyse the consequences and tax implications of the artificial intelligence in norms and tax procedures. This group of authors analyses from the point of view of the legal and tax system of the Spanish and other Ibero-American countries the intensive use of the data on the part of the tax administrations to improve the taxpayer assistance and increase the efficiency and effectiveness in the collection, as well as against the tax evasion. In turn, the limits of use of the big data and the techniques employment of learning machines by the tax administrations are analysed from the perspective of rights and guarantees of the taxpayers.
At the same time, this collective work takes into account the reports and papers done by the OCDE and the European Commission, as well as by the groups of experts of the different countries governments.
In this collective work, formed by 16 chapters, is an essential reading for Law and Economics professors and professionals, Tax Authorities and anyone interested in understanding how the artificial intelligence, supported in the use of big data and machine learning, is transforming the tax system of the XXI century.
