Eduardo Aldunate-Lizana
Papers
1
Total Citations
83
H-Index
1
About
Eduardo Aldunate-Lizana is a leading scholar at the intersection of tax law, digital governance, and human rights, with a particular focus on Latin America. His most-cited work, “Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries” (2020, 83 citations), has become a foundational reference for understanding how algorithmic decision-making in tax enforcement can conflict with fundamental procedural safeguards. Aldunate-Lizana’s research systematically maps the tensions between administrative efficiency and due process, offering a critical framework for evaluating AI-driven audits, predictive profiling, and automated penalties. By centering the taxpayer’s perspective, he has influenced both academic discourse and policy debates across the region. His contributions extend beyond citation impact: he has advised governmental bodies on regulatory reform and published widely on comparative tax procedure. For students and researchers, Aldunate-Lizana’s work is essential reading for anyone grappling with the ethical and legal dimensions of digital statecraft, providing both rigorous analysis and actionable insights for protecting rights in an era of algorithmic governance.
Research Focus
Key Achievements
Top Papers
- 1