Use of robotic process automation by tax administrations and impact on human rights

Abstract

In recent years, there have been notable advances in robotic process automation (RPA), especially in cases of integration with commercial transactions in electronic markets. Tax administrations have gathered this experience at the forefront in assuming the new challenges of technologies. However, there are dark regulatory areas in the face of the large amount of data that a tax administration can access through an RPA, whose lack of regulation can violate human rights. This research, precisely, accounts for the problems that can arise from the use of RPA by tax administrations, especially in cases where this type of tool is integrated with artificial intelligence. In this line, the results of this work show that the main difficulties that could arise are related to the transparency of the tax administration acts and possible discriminatory acts in the application of RPA.