In this paper, we analyze taxpayers’ rights to have access to artificial intelligence algorithms and formulas that have been used by tax administrations in Latin America. We consider two applications of artificial intelligence: in the characterization of taxpayers’ risk and the robotization of tax audit actions. Very little has been described in the literature on how these technologies coexist with taxpayers’ rights, especially in the exercise of their right to defense in administrative and contentious proceedings. The evidence reflects that, although in the countries under study the access to these techniques is not clearly regulated, general principles derived from the fundamental rights declared by each country make it possible to safeguard taxpayers’ right to access this information.

在本文中，我们分析了纳税人有权使用拉美税收管理机构使用的人工智能算法和公式的权利。我们考虑了人工智能的两种应用：在纳税人风险的表征和税收审计行动的机器人化方面。关于这些技术如何与纳税人权利共存的文献，很少有记载，特别是在行政和诉讼程序中行使其抗辩权时。证据表明，尽管在接受研究的国家中，对这些技术的使用没有明确规定，但每个国家宣布的基本权利所衍生的一般原则仍可以保障纳税人访问此信息的权利。