Essay on automation and risk management systems

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Essay on automation and risk management systems in cantonal tax administrations published
Nadja Braun Binder and Liliane Obrecht published the article «Algorithmisch überprüfte Steuererklärung im ordentlichen gemischten Veranlagungsverfahren» as part of the project «Comprehensible algorithms: a legal framework for the use of artificial intelligence» in the journal zsis) of the Center for Swiss and International Tax Law. The authors show the challenges of the use of risk management systems in the cantonal tax authorities in terms of fundamental rights and data protection law, which are to be met in particular by creating specific legal foundations.

The publication can be accessed in full text here (in German only).