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Algorithms, discretions and decisions in the “robo” age
Published on 01 Feb 22 by "THE TAX SPECIALIST" JOURNAL ARTICLE
Computers have been used in tax administration for decades. However, there has been an up-tick in interest, as advances in technology mean that artificial intelligence (AI) is becoming central to efficient public administration. We identify the areas of law that taxpayers and tax offices will find most relevant, in analysing the implications of an increased use of computers in the making of decisions. Having flagged the risks and benefits of AI as an aid to administration, we survey the policy and market developments driving the use of AI. We identify and illustrate the legal issues that are arising. Finally, we give examples of statutory intervention here and abroad to facilitate and regulate the use of AI in tax decision-making, and highlight the sources of “best practice” implementation guidance.
Author profiles
David Marks KC CTA
David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023
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