Hacia la construcción del principio de buena administración digital. Retos y oportunidades
The development of artificial intelligence in the field of tax administration has as its main challenge the absence of a robust and protective legal framework capable of combining the challenges continuously posed by new technologies in relation with the protection of taxpayers» rights. In this scen...
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| Tipo de documento: | artigo |
| Data de publicação: | 2025 |
| País: | España |
| Recursos: | Universidad de Castilla-La Mancha |
| Repositório: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/44001 |
| Acesso em linha: | https://legalteca.aranzadilaley.es/LinkToPublication?publication=LEGAR03_00000000_20250401000000060000&fileName=content%2FDT0000486329_20250320.HTML&location=pi-406&anchor=tBody&publicationDetailsItem=SystematicIndex https://hdl.handle.net/10578/44001 |
| Access Level: | Acesso embargado |
| Palavra-chave: | Artificial intelligence Derecho de defensa Inteligencia artificial Principio de buena administración Principio de transparencia Principle of good administration Principle of transparency Right of defence |
| Resumo: | The development of artificial intelligence in the field of tax administration has as its main challenge the absence of a robust and protective legal framework capable of combining the challenges continuously posed by new technologies in relation with the protection of taxpayers» rights. In this scenario, the construction of the principle of good digital administration is proposed based on the reinterpretation of the content of the rights that are particularly affected in digital environments, with the aim, on the one hand, of reinforcing and reorienting the protection of these rights and guarantees without impeding the evolution of new technologies and, on the other, in order to take the first steps in the development of the principle of good digital administration, as an extension of the principle of good administration in this area. This principle could become an appropriate guide for administrative action, especially in terms of achieving a balance between the two sides of the tax-legal relationship in accordance with the European vision of eGovernment. |
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