Automation and Robotization of Fiscal Processes

Abstract

The automation and robotization of tax processes, through the implementation of technologies such as Robotic Process Automation (RPA), is radically transforming tax management worldwide. These technological tools allow streamlining repetitive and routine tasks, such as data validation, tax calculations and reporting, which significantly reduces human errors and increases operational efficiency. In addition, the integration of digital platforms and tax self- management portals makes it easier for taxpayers to carry out procedures, returns and payments online, centralizing information and significantly improving the user experience. The main objective of this paper is to conduct an in-depth analysis of the impact of automation and robotization on tax processes, examining in detail how these technologies are transforming the traditional dynamics of tax administration. It also seeks to assess both the benefits of their implementation and the challenges and limitations that arise in different contexts, whether due to economic, legal, technological, or social factors. The methodology used is qualitative, based on the review of academic literature, international reports and recent case studies on the implementation of RPA and digital solutions in tax administrations in different countries. Among the main results, it is highlighted that automation contributes to optimize the detection of inconsistencies and tax fraud, improve tax collection and facilitate tax compliance. However, there are also challenges related to the protection of personal data, transparency in the use of algorithms and taxpayers' acceptance of automated systems.