Administrative Fairness in Automated Tax Compliance Systems

Abstract

Background: The expansion of policy activity around automated tax has exposed a potential gap between formal design and day-to-day implementation, particularly in relation to administrative fairness.

Objective: We evaluated the administrative operation of policy concerning automated tax, emphasizing transparency, practical implementation conditions, and administrative fairness.

Methods: A cross-sectional survey of 408 relevant officials, professionals, service users, or regulated actors measured implementation quality, institutional capacity, procedural clarity, transparency, and perceived effectiveness. Descriptive statistics and multivariable regression were used to examine factors associated with stronger implementation.

Results: The final analytic sample for automated tax included 402 respondents. Consistent implementation was reported by 61%, while 29% identified significant capacity or procedural barriers. Organizations with clearer responsibilities, more capable staff, and accessible formal guidance recorded better adjusted implementation outcomes.

Conclusion: The study suggests that variation in outcomes related to automated tax is driven substantially by how institutions organize implementation and oversight. This means that AI governance in the public sector needs enforceable controls, capable staff, documented accountability, and meaningful human review.

Study design: taxpayer survey and case analysis.

Publication history: Originally published in print on 15 June 2024, Volume 4, Article 12. Online abstract record added on 16 September 2026. Full-text PDF will be added when the digital galley is ready.