Mario Pires Azuaje

The Use of Emerging Technologies in Out of Court Dispute Management Procedures: International Legal Approach and Regulatory Challenges

Introduction

The use of emerging technologies in out of court dispute management procedures: international legal approach and regulatory challenges. Examines AI/AA deployment in Latin American & Caribbean tax administrations for dispute management. Analyzes international legal approaches, regulatory challenges, and algorithmic governance.

Abstract

This article presents a study that examines the self-declared deployment of advanced analytics (AA) and artificial intelligence (AI) across thirteen tax administrations in Latin America and the Caribbean (LAC), incorporating Spain as an external comparative benchmark. Using self-reported information from the Organisation for Economic Co-operation and Development’s (OECD) Inventory of Tax Technology Initiatives (ITTI), the study conducts a cross-sectional descriptive-comparative analysis of analytical infrastructure, specific technologies, functional use cases, and mechanisms of algorithmic governance. The findings show a regional consolidation of data infrastructure, a selective adoption of AI concentrated in risk and compliance-control functions, and a partial formalisation of ethical and technical oversight mechanisms. Overall, the results empirically distinguish between data digitalisation and institutional algorithmic maturity, revealing structural heterogeneity in the region’s self-declared AI deployment.

Review

This article, as suggested by its abstract, undertakes a descriptive-comparative analysis of the self-declared deployment of advanced analytics (AA) and artificial intelligence (AI) within thirteen tax administrations in Latin America and the Caribbean, with Spain serving as an external benchmark. Leveraging self-reported data from the OECD’s Inventory of Tax Technology Initiatives (ITTI), the study meticulously examines the analytical infrastructure, specific technologies, functional use cases, and mechanisms of algorithmic governance. The methodology appears robust for exploring the stated objective, promising an empirical insight into the technological landscape of tax administrations in the region. The abstract highlights several key findings that contribute significantly to understanding the integration of emerging technologies in public administration. It notes a regional consolidation of data infrastructure, indicating a foundational readiness for advanced systems. However, the adoption of AI is depicted as selective, primarily concentrated in risk and compliance-control functions, suggesting a pragmatic and focused application rather than widespread integration. Crucially, the study identifies only a partial formalisation of ethical and technical oversight mechanisms, pointing to a gap in governance frameworks. The article’s strength lies in empirically distinguishing between basic data digitalisation and institutional algorithmic maturity, revealing structural heterogeneity in AI deployment across the region. However, a fundamental issue arises from the significant disconnect between the provided title and the abstract. While the abstract clearly describes a study on AA/AI deployment in *tax administrations* for *risk and compliance control*, the title, "The Use of Emerging Technologies in Out of Court Dispute Management Procedures: International Legal Approach and Regulatory Challenges," suggests a completely different focus. The abstract makes no mention of "dispute management procedures," "international legal approach," or specific "regulatory challenges" pertinent to dispute resolution. This disparity creates considerable confusion regarding the paper's actual subject matter and primary contribution. For clarity and accurate representation, either the title needs to be revised to reflect the content of the abstract (e.g., focusing on AI in tax administration), or a new abstract must be provided that genuinely encapsulates the research described in the current title.

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