Tags:Besteuerungsverfahren, Digitalisierung, E-Government, Finanzverwaltung, Künstliche Intelligenz and Transparenz
Abstract:
This article deals with the challenges of transparency in AI-supported decisions in the German tax authorities. It critically analyzes the confidentiality obligation for risk management systems (Section 88 (5) sentence 4 AO) and its impact on transparency. Filtered transparency through ex-post publications could lead to traceability without jeopardizing tax justice. In addition, the implementation of the GDPR information obligations by the tax authorities is critically examined and assessed as insufficient for genuine transparency.
Transparency Vs. Secrecy: Challenges of the Use of AI in the German Taxation Procedure