The use of the internet and the digitization of documents in administrative tax procedures

Abstract

Information technology within administrative and tax law has increased significantly, and currently many procedures carried out before public administrations must be done online. Therefore, artificial intelligence plays a crucial role in administrative and, above all, tax matters, as it would be inconceivable to carry out activities of this nature without the use of both information technology and the internet. These aspects cannot be separated, since information and most contributions made to the tax authorities must be done online. Furthermore, individuals have access to electronic means of defense, known as online trials and electronic amparo (constitutional protection).