{"id":"https://openalex.org/W4384155535","doi":"https://doi.org/10.5354/0719-2584.2023.65457","title":"Use of robotic process automation by tax administrations and impact on human rights","display_name":"Use of robotic process automation by tax administrations and impact on human rights","publication_year":2023,"publication_date":"2023-07-13","ids":{"openalex":"https://openalex.org/W4384155535","doi":"https://doi.org/10.5354/0719-2584.2023.65457"},"language":"en","primary_location":{"id":"doi:10.5354/0719-2584.2023.65457","doi":"https://doi.org/10.5354/0719-2584.2023.65457","is_oa":true,"landing_page_url":"https://doi.org/10.5354/0719-2584.2023.65457","pdf_url":"https://rchdt.uchile.cl/index.php/RCHDT/article/download/65457/73674","source":{"id":"https://openalex.org/S2739162722","display_name":"Revista Chilena de Derecho y Tecnolog\u00eda","issn_l":"0719-2576","issn":["0719-2576","0719-2584"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","latindex","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310315478","host_organization_name":"University of Chile","host_organization_lineage":["https://openalex.org/P4310315478"],"host_organization_lineage_names":["University of Chile"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Chilena de Derecho y Tecnolog\u00eda","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://rchdt.uchile.cl/index.php/RCHDT/article/download/65457/73674","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005246285","display_name":"Antonio Fa\u00fandez Ugalde","orcid":"https://orcid.org/0000-0002-8468-3042","observed_orcids":["https://orcid.org/0000-0002-8468-3042"]},"institutions":[{"id":"https://openalex.org/I130474213","display_name":"Pontificia Universidad Cat\u00f3lica de Valpara\u00edso","ror":"https://ror.org/02cafbr77","country_code":"CL","type":"education","lineage":["https://openalex.org/I130474213"]}],"countries":["CL"],"is_corresponding":false,"raw_author_name":"Antonio Fa\u00fandez-Ugalde","raw_affiliation_strings":["Pontificia Universidad Cat\u00f3lica de Valpara\u00edso"],"raw_orcid":"https://orcid.org/0000-0002-8468-3042","affiliations":[{"raw_affiliation_string":"Pontificia Universidad Cat\u00f3lica de Valpara\u00edso","institution_ids":["https://openalex.org/I130474213"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088153109","display_name":"Rafael Mellado","orcid":"https://orcid.org/0000-0002-6143-2929","observed_orcids":["https://orcid.org/0000-0002-6143-2929"]},"institutions":[{"id":"https://openalex.org/I130474213","display_name":"Pontificia Universidad Cat\u00f3lica de Valpara\u00edso","ror":"https://ror.org/02cafbr77","country_code":"CL","type":"education","lineage":["https://openalex.org/I130474213"]}],"countries":["CL"],"is_corresponding":false,"raw_author_name":"Rafael Mellado-Silva","raw_affiliation_strings":["Pontificia Universidad Cat\u00f3lica de Valpara\u00edso"],"raw_orcid":"https://orcid.org/0000-0002-6143-2929","affiliations":[{"raw_affiliation_string":"Pontificia Universidad Cat\u00f3lica de Valpara\u00edso","institution_ids":["https://openalex.org/I130474213"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I130474213"],"apc_list":null,"apc_paid":null,"fwci":10.7457,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.98082498,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"12","issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13364","display_name":"Digitalization, Law, and Regulation","score":0.6718999743461609,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13364","display_name":"Digitalization, Law, and Regulation","score":0.6718999743461609,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.14390000700950623,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10883","display_name":"Ethics and Social Impacts of AI","score":0.08110000193119049,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/robotic-process-automation","display_name":"robotic process automation","score":1.0},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.8529999852180481},{"id":"https://openalex.org/keywords/human-rights","display_name":"human rights","score":0.9739999771118164},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"artificial intelligence","score":0.9399999976158142},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.4449999928474426},{"id":"https://openalex.org/keywords/discrimination","display_name":"discrimination","score":0.7360000014305115},{"id":"https://openalex.org/keywords/data-access","display_name":"data access","score":0.5289999842643738},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.4390000104904175},{"id":"https://openalex.org/keywords/tax-administration-regulations","display_name":"tax administration regulations","score":0.38999998569488525}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.7604833841323853},{"id":"https://openalex.org/C115901376","wikidata":"https://www.wikidata.org/wiki/Q184199","display_name":"Automation","level":2,"score":0.5827553868293762},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5380697846412659},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4578091502189636},{"id":"https://openalex.org/C169437150","wikidata":"https://www.wikidata.org/wiki/Q8458","display_name":"Human rights","level":2,"score":0.44637852907180786},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4433751702308655},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3542157709598541},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3256258964538574},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3209863305091858},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3116154670715332},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.2973615527153015},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28206291794776917},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.24973875284194946},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.20587685704231262},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10970595479011536},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5354/0719-2584.2023.65457","doi":"https://doi.org/10.5354/0719-2584.2023.65457","is_oa":true,"landing_page_url":"https://doi.org/10.5354/0719-2584.2023.65457","pdf_url":"https://rchdt.uchile.cl/index.php/RCHDT/article/download/65457/73674","source":{"id":"https://openalex.org/S2739162722","display_name":"Revista Chilena de Derecho y Tecnolog\u00eda","issn_l":"0719-2576","issn":["0719-2576","0719-2584"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","latindex","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310315478","host_organization_name":"University of Chile","host_organization_lineage":["https://openalex.org/P4310315478"],"host_organization_lineage_names":["University of Chile"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Chilena de Derecho y Tecnolog\u00eda","raw_type":"journal-article"},{"id":"pmh:oai:scielo:S0719-25842023000100201","doi":null,"is_oa":true,"landing_page_url":"http://www.scielo.cl/scielo.php?script=sci_arttext&pid=S0719-25842023000100201","pdf_url":null,"source":{"id":"https://openalex.org/S4377196274","display_name":"Scientific Electronic Library Online (Scientific Electronic Library Online)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210137221","host_organization_name":"Scientific Electronic Library Online","host_organization_lineage":["https://openalex.org/I4210137221"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista chilena de derecho y tecnolog\u00eda v.12 2023","raw_type":null}],"best_oa_location":{"id":"doi:10.5354/0719-2584.2023.65457","doi":"https://doi.org/10.5354/0719-2584.2023.65457","is_oa":true,"landing_page_url":"https://doi.org/10.5354/0719-2584.2023.65457","pdf_url":"https://rchdt.uchile.cl/index.php/RCHDT/article/download/65457/73674","source":{"id":"https://openalex.org/S2739162722","display_name":"Revista Chilena de Derecho y Tecnolog\u00eda","issn_l":"0719-2576","issn":["0719-2576","0719-2584"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","latindex","poland-20","russia-white-list-3","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310315478","host_organization_name":"University of Chile","host_organization_lineage":["https://openalex.org/P4310315478"],"host_organization_lineage_names":["University of Chile"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Chilena de Derecho y Tecnolog\u00eda","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":1.0,"display_name":"Peace, justice, and strong institutions"},{"id":"https://metadata.un.org/sdg/10","score":0.4000000059604645,"display_name":"Reduced inequalities"}],"study_designs":[],"awards":[{"id":"https://openalex.org/G3055706005","display_name":"APROXIMACION DOGMATICA DE LOS SERVICIOS DIGITALES EN EL DERECHO TRIBUTARIO CHILENO","funder_award_id":"11200596","funder_id":"https://openalex.org/F4320331146","funder_display_name":"Agencia Nacional de Investigaci\u00f3n y Desarrollo"}],"funders":[{"id":"https://openalex.org/F4320331146","display_name":"Agencia Nacional de Investigaci\u00f3n y Desarrollo","ror":"https://ror.org/05btm5233"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4384155535.pdf","grobid_xml":"https://content.openalex.org/works/W4384155535.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W1777924250","https://openalex.org/W2287319177","https://openalex.org/W2544242206","https://openalex.org/W2599358581","https://openalex.org/W2738355437","https://openalex.org/W2748458594","https://openalex.org/W2771664351","https://openalex.org/W2804154565","https://openalex.org/W2804788409","https://openalex.org/W2807223044","https://openalex.org/W2886573619","https://openalex.org/W2945792041","https://openalex.org/W2969928624","https://openalex.org/W2978202681","https://openalex.org/W2994591485","https://openalex.org/W2996441822","https://openalex.org/W3035278481","https://openalex.org/W3038221273","https://openalex.org/W3081926021","https://openalex.org/W3111283885","https://openalex.org/W3123390650","https://openalex.org/W3138495150","https://openalex.org/W3168026797","https://openalex.org/W4205205213","https://openalex.org/W4231524730","https://openalex.org/W4240624686","https://openalex.org/W4246990768","https://openalex.org/W4250563592","https://openalex.org/W6729515495"],"related_works":["https://openalex.org/W4416214435","https://openalex.org/W7216384969","https://openalex.org/W3038221273","https://openalex.org/W3028308323","https://openalex.org/W7028575440","https://openalex.org/W7219956290","https://openalex.org/W7019070080","https://openalex.org/W7110651418","https://openalex.org/W7120414133","https://openalex.org/W4416698119"],"abstract_inverted_index":{"In":[0,103],"recent":[1],"years,":[2],"there":[3,41],"have":[4,26],"been":[5],"notable":[6],"advances":[7],"in":[8,14,21,33,46,91,133],"robotic":[9],"process":[10],"automation":[11],"(RPA),":[12],"especially":[13,90],"cases":[15,92],"of":[16,38,49,53,66,85,96,108,124,136],"integration":[17],"with":[18,100],"commercial":[19],"transactions":[20],"electronic":[22],"markets.":[23],"Tax":[24],"administrations":[25],"gathered":[27],"this":[28,94,104,109],"experience":[29],"at":[30],"the":[31,35,47,50,77,83,106,113,122,125,134],"forefront":[32],"assuming":[34],"new":[36],"challenges":[37],"technologies.":[39],"However,":[40],"are":[42,119],"dark":[43],"regulatory":[44],"areas":[45],"face":[48],"large":[51],"amount":[52],"data":[54],"that":[55,79,112,116],"a":[56],"tax":[57,88,126],"administration":[58,127],"can":[59,68,80],"access":[60],"through":[61],"an":[62],"RPA,":[63],"whose":[64],"lack":[65],"regulation":[67],"violate":[69],"human":[70],"rights.":[71],"This":[72],"research,":[73],"precisely,":[74],"accounts":[75],"for":[76],"problems":[78],"arise":[81,118],"from":[82],"use":[84],"RPA":[86],"by":[87],"administrations,":[89],"where":[93],"type":[95],"tool":[97],"is":[98],"integrated":[99],"artificial":[101],"intelligence.":[102],"line,":[105],"results":[107],"work":[110],"show":[111],"main":[114],"difficulties":[115],"could":[117],"related":[120],"to":[121],"transparency":[123],"acts":[128,132],"and":[129],"possible":[130],"discriminatory":[131],"application":[135],"RPA.":[137]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2023-07-14T00:00:00"}