Modelos predictivos y herramientas de transparencia en el Derecho Tributario

Pedro Jesús Jiménez Vargas

doi:10.51915/ret.426

Authors

Pedro Jesús Jiménez Vargas Profesor contratado doctor Universidad Internacional de la Rioja (UNIR)

DOI:

https://doi.org/10.51915/ret.426

Keywords:

Artificial Intelligence, Transparency, Predictive Models, Virtual Assistants, Algorithmic Ethics

Abstract

The study examines how digital tools and artificial intelligence are being integrated into tax law, particularly in management and processes. It analyzes predictive models in three key areas: the likelihood of litigation, revenue estimation, and the detection of tax risks. While these applications aim to improve tax management and planning, they also raise questions about transparency, legal certainty, and the protection of legal reasoning against the weight of statistical analysis.

Tools for public officials are also considered, such as virtual assistants (chatbots), expert systems, tax simulations, and automated legal analysis. These technologies help make decision-making clearer, more objective, consistent, and verifiable, while simultaneously facilitating risk detection and improving the efficiency of administrative procedures.

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