To what extent can a machine decide whether or not to audit you?

 

The use of artificial intelligence in tax auditing processes is advancing rapidly, but not without raising fundamental questions about rights, legality, transparency and ethics.

 

In this new Leal Benavides y Cía. report, Dr. Gustavo Leal Cueva provides an in-depth analysis of the Mexican and international landscape, the risks of “black box” models, and the regulatory challenges facing taxpayers in the face of automation.

 

This study offers:

 

• International comparisons (US, UK, Chile, Mexico).

• Analysis of the current regulatory framework in Mexico

• Risks and benefits of the use of AI in audits.

• Reform proposals based on taxpayer rights

 

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