The Use of Emerging Technologies in Out of Court Dispute Management Procedures: International Legal Approach and Regulatory Challenges

Authors

  • Mario Pires Azuaje Inter-American Center of Tax Administrations (CIAT)

Keywords:

Advanced analytics, Artificial Intelligence, tax administration, Digitisation, Digital transformation, algorithmic governance

Abstract

This article presents a study that examines the self-declared deployment of advanced analytics (AA) and artificial intelligence (AI) across thirteen tax administrations in Latin America and the Caribbean (LAC), incorporating Spain as an external comparative benchmark. Using self-reported information from the Organisation for Economic Co-operation and Development’s (OECD) Inventory of Tax Technology Initiatives (ITTI), the study conducts a cross-sectional descriptive-comparative analysis of analytical infrastructure, specific technologies, functional use cases, and mechanisms of algorithmic governance. The findings show a regional consolidation of data infrastructure, a selective adoption of AI concentrated in risk and compliance-control functions, and a partial formalisation of ethical and technical oversight mechanisms. Overall, the results empirically distinguish between data digitalisation and institutional algorithmic maturity, revealing structural heterogeneity in the region’s self-declared AI deployment.

Author Biography

Mario Pires Azuaje, Inter-American Center of Tax Administrations (CIAT)

mceclip0-8516a5537adfc26fe2b43874b6ab1a10.png

Experience in taxation and tax administration. Master’s degree in Taxation from the Universitat Oberta de Catalunya (UOC). Master’s degree in Tax Management from Universidad Metropolitana (UNIMET). Law degree from Universidad Central de Venezuela (UCV). Business Administration degree from Universidad Santa María (USM). Senior Consultant at Kreston Iberaudit (Barcelona, Spain) in Tax - Transfer Pricing. Tutor and Consultant at the Inter-American Center of Tax Administrations (CIAT). Former career official of the Venezuelan tax administration (SENIAT), with more than 18 years of experience in managerial, regulatory, and operational roles. More than 18 years of teaching experience. PhD candidate in Financial and Tax Law at the University of Barcelona (Supervisor: Eva Andrés). Specialist in International Taxation: transfer pricing, tax administration, digitisation and digital transformation, tax incentives, and tax management, audit, and collection procedures. piresmario7@gmail.com

References

AEAT. (October 6, 2022, from). More than 40 countries analyze, in Granada, the use of technology in tax agencies to strengthen compliance and the relationship with taxpayers. https://sede.agenciatributaria.gob.es/Sede/en_gb/notas-prensa/notas-prensa/2022/octubre/6/40-paises-analizan-granada-uso-contribuyente.html

ASLETT, J., HAMILTON, S., GONZALEZ, I., HADWICK, D., & HARDY, M. A. (2024). Understanding artificial intelligence in tax and customs administration (IMF Technical Notes and Manuals 2024/006). International Monetary Fund. https://doi.org/10.5089/9798400290435.005

CIAT. (n.d.). Renovación del Acuerdo de Cooperación Técnica entre el CIAT, la AEAT y el IEF de España. Retrieved 23 February 2026, from https://www.ciat.org/renovaciel-acuerdo-de-cooperaciica-entre-el-ciat-y-la-aeat-y-el-ief-de-espa/

GRADILLAS, M., & THOMAS, L. D. W. (2025). Distinguishing digitization and digitalization: A systematic review and conceptual framework. Journal of Product Innovation Management, 42(1), 112–143. https://doi.org/10.1111/jpim.12690

OECD. (2025a). Tax administration digitalisation and digital transformation initiatives. OECD Publishing. https://doi.org/10.1787/c076d776-en

OECD. (2025b). Governing with artificial intelligence: The state of play and way forward in core government functions. OECD Publishing. https://doi.org/10.1787/795de142-en

OECD. (2024a). Inventory of tax technology initiatives [Data set]. Retrieved February 16, 2026, from https://www.oecd.org/content/oecd/en/data/datasets/inventory-of-tax-technology-initiatives.html

OECD. (2024b). Administración Tributaria 3.0: La transformación digital de la administración tributaria, OECD Publishing, París, https://doi.org/10.1787/f30c1100-es.

OECD. (2020). Tax administration 3.0: The digital transformation of tax administration. OECD Publishing. https://doi.org/10.1787/ca274cc5-en

OECD. (2016). Advanced analytics for better tax administration: Putting data to work. OECD Publishing. https://doi.org/10.1787/9789264256453-en

PIRES, M. (2023). Digitisation and/or digital transformation in the field of tax administration. Review of International and European Economic Law, 2(4), A3.1–A3.23. https://rieel.com/index.php/rieel/article/view/77

VIAL, G. (2019). Understanding digital transformation: A review and a research agenda. The Journal of Strategic Information Systems, 28(2), 118–144. https://doi.org/10.1016/j.jsis.2019.01.003

Downloads

Published

2026-03-31

How to Cite

Pires Azuaje, M. . (2026). The Use of Emerging Technologies in Out of Court Dispute Management Procedures: International Legal Approach and Regulatory Challenges. Review of International and European Economic Law, 5(8), a3.1-a3.14. Retrieved from https://rieel.com/index.php/rieel/article/view/129

Issue

Vol. 5 No. 8 (2025): Human rights and companies, emerging technologies and public policies

Section

Articles

License

Copyright (c) 2026 Mario Pires Azuaje

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.