Legal analysis demonstrates that procedural fairness requires understandable algorithmic explanations in tax administration, indicating existing legal doctrines suffice without new statutes.
This article argues that procedural fairness in AI-enabled tax administration requires an intelligibility requirement: taxpayers must receive a sufficiently understandable account of algorithmic contributions to adverse administrative action. Using Australian common law and OECD developments, it shows how existing administrative mechanisms can operationalize this duty without statutory reform.
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H.M. Sembiring (2026) studied this question.
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