Impact of Digitalisation on Human Intervention Rights
Discusses the necessity of human oversight in a digital taxpayer bill of rights, with a focus on accountability, due process, and clear mechanisms for taxpayers, highlighting challenges faced in developing countries.
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Presentation Transcript
Toward a Digital Taxpayer Bill of Rights Panel 3: The Impact of Digitalisation on the Right for a Human Intervention Rhodah Nyamongo, Teaching and Research Associate, WU Global Tax Policy Centre 5thJune 2024 Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw
End-to-End Tax Administration Cycle REGISTRATION ASSESSMENT AUDIT ENFORCEMENT OBJECTIONS Human supervision & oversight 2 Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw
Human Supervision As the Priority Input & training Data Accuracy & Tax Certification of system from the onset & robust & trustworthy system Ombudsman Responsible & trustworthy AI systems Outcomes/Results Avoid systemic issues Ensure quality control Clear Mechanisms for taxpayers objections & right to contest 3 Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw
Right to Human Intervention in Perspective (Avoidable Systemic Issues) Horizon scandal (UK) 0ver 900 sub postmasters wrongly convicted Robodebt (Australia) Issued 470,000 erroneous debt notices Dutch childcare allowance scandal An estimated 26,000 - 35,000 welfare recipients affected 4 Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw
Human intervention & clear mechanisms for taxpayer Accountability Due process Legitimacy Explainability 5 Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw
Developing Countries Perspective Early stages of state regulation in AI Lack of capacity Corruption Automation bias & mistrust in the tax administration Reliance on off-the-shelf software 6 Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw
Rhodah Noreen Kwamboka Nyamongo, LLM Teaching and Research Associate Global Tax Policy Centre Institute for Austrian and International Tax Law Vienna University of Economics and Business Rhodah.Nyamongo@wu.ac.at 7 Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw
