The article highlights
growing legal concerns around the use of AI-based profiling by tax authorities,
particularly regarding transparency and citizen rights. It emphasizes the
General Data Protection Regulation’s (GDPR’s) prohibition of automated decision-making
without human intervention, unless properly authorized and safeguarded. The
CJEU clarified that ‘meaningful information about the logic involved’ must be
provided in an accessible and intelligible way, not as complex formulas.
Counterfactual explanations – offering ‘what if’ scenarios – are proposed as a
promising technique to enhance transparency and meet GDPR requirements. The
author advocates for more multidisciplinary collaboration to align AI-driven
tax systems with legal principles, human rights, and technological advancement.