Artificial Intelligence and Algorithms in Tax Auditing by the Tax Administration Service in Mexico: Analysis of Potential Biases
Keywords:
SAT , Artificial Intelligence, Tax Auditing, Algorithmic Bias, Taxpayer RightsAbstract
This article analyses the increasing implementation of Artificial Intelligence and algorithms by Mexico's Tax Administration Service (SAT) to optimize its auditing processes. While these technologies, driven by the analysis of large data volumes such as Online Digital Invoices (CFDI), promise greater efficiency and capacity to detect tax evasion, they also introduce significant risks. The main challenge is the potential for algorithmic bias, which could lead to systematic discrimination against certain groups of taxpayers, exacerbated by the lack of transparency in the operation of these systems. This situation threatens fiscal equity and violates fundamental rights such as non-discrimination, due process, and privacy, enshrined in the Mexican legal framework.
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