Use of artificial intelligence by tax administrations: An analysis regarding taxpayers' rights in Latin American countries

Antonio Faúndez-Ugalde, Rafael Mellado-Silva, Eduardo Aldunate-Lizana. Use of artificial intelligence by tax administrations: An analysis regarding taxpayers' rights in Latin American countries. Comput. Law Secur. Rev., 38:105441, 2020. [doi]

@article{Faundez-UgaldeM20,
  title = {Use of artificial intelligence by tax administrations: An analysis regarding taxpayers' rights in Latin American countries},
  author = {Antonio Faúndez-Ugalde and Rafael Mellado-Silva and Eduardo Aldunate-Lizana},
  year = {2020},
  doi = {10.1016/j.clsr.2020.105441},
  url = {https://doi.org/10.1016/j.clsr.2020.105441},
  researchr = {https://researchr.org/publication/Faundez-UgaldeM20},
  cites = {0},
  citedby = {0},
  journal = {Comput. Law Secur. Rev.},
  volume = {38},
  pages = {105441},
}