The Ethical Need for a New Type of Tax Norms in The World of Artificial Intelligence
Keywords:
Artificial Intelligence, Machine Learning, Tax, Metaethics, Digital Objects, Ontology, Compliance, Equitable Society, Risk AnalysisAbstract
This document justifies the need for changes in tax regulations as a consequence of the implementation of Artificial Intelligence (AI) and explains the reasoning behind it. First, an ontology of this particular type of digital objects is provided; they are categorized by their essence, and their specific difference from algorithms is highlighted, making it possible to regulate them in a differentiated manner. Next, the fairness of the use of various objects in each type of application in Tax Administration is analyzed from the perspective of metaethics. Although there is no single paradigm for the concept of AI and different conceptions of tax justice exist, a path is shown, from metaethics, to analyze whether statements related to the use of AI are truth-apts, coining the concept of melismatic endoxa. This strategy and concept allow for the cross-cultural analysis of implementation methods.
In the final phase, the confusing term “machine learning” is first criticized, as it leads to misuse in the deployment and use of AI. Following this, the problems associated with the use of so-called Artificial Digital Objects in Human-In-The-Loop (HITL) and Human-On-The-Loop (HOTL) approaches are described. The final phase demonstrates that the traditional approach to the nature of the legal-tax relationship should change. The concepts of “multi-sided” relationships by J. Tirole and pullulatio from scholastic philosophy are used to denounce the abusive use of risk analysis techniques based on correlation.
Author Biography
Ignacio Miguel Gonzalez, UPM
Dr. Ignacio Gonzalez Garcia has over 35 years of professional experience in Tax Administration, serving in roles such as Inspector, Deputy Director of Customs, and Director of the IT department at AEAT. Currently, he is a senior officer at the National Office for the Investigation of Fraud (ONIF). His academic qualifications include master’s degrees in civil engineering and business administration, along with Ph.Ds. in Philosophy, Psychology, Engineering and Mathematics, specializing in Artificial Intelligence. Dr. Gonzalez Garcia has contributed his expertise to the International Monetary Fund (IMF), the Inter-American Development Bank (IDB), CIAT, and the OECD.
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