The first branch lecture for 2024 will take place on Tuesday 12th March at Avila Beach Hotel, Curaçao.
The topic of the lecture is "The value and limits of eXplainable AI for tax", by Dr. Blazej Kuzniacki, Research Affiliate at the Singapore Management University - Centre for Artificial Intelligence and Data Governance, Senior Manager at Global Tax Policy & ITS at PwC NL.
This lecture discusses whether current explainable AI (XAI) techniques can help to address taxpayer concerns about the use of AI in taxation. As tax authorities around the world increase their use of AI-based techniques, taxpayers are increasingly at a loss about whether and how the ensuing decisions follow the procedures required by law and respect their substantive rights. The use of XAI has been proposed as a response to this issue, but it is still an open question whether current XAI techniques are enough to meet existing legal requirements. The lecture is based on a case study: a prototype tax fraud detector trained on an anonymized dataset of real-world cases handled by the Buenos Aires (Argentina) tax authority.