Rafael Mellado
Papers
2
Total Citations
85
H-Index
2
About
Rafael Mellado is a leading scholar at the intersection of tax law, digital governance, and fundamental rights, with a particular focus on Latin America. His research critically examines how emerging technologies—especially artificial intelligence and robotic process automation—are reshaping the relationship between tax administrations and taxpayers. Mellado’s most influential work, “Use of artificial intelligence by tax administrations: An analysis regarding taxpayers’ rights in Latin American countries” (2020, 83 citations), provides a foundational framework for understanding the legal and ethical implications of AI-driven tax enforcement. He demonstrates how automation can enhance efficiency while simultaneously threatening procedural rights, privacy, and due process. In his more recent study on robotic process automation (2023), Mellado extends this analysis to the operational level, exploring how RPA integration in tax systems impacts human rights. His work is notable for bridging technical innovation with constitutional law, offering actionable insights for policymakers and advocates. By centering the taxpayer experience in an era of algorithmic governance, Mellado has become a vital voice in debates over digital justice and administrative accountability in the Global South.
Research Focus
Key Achievements
Top Papers
- 1
- 2