Estabelecimento de perfis pela administração fiscal
: o âmbito das garantias do contribuinte

  • Lourenço Costa do Vale e Vasconcelos Quintão (Student)

Student thesis: Master's Thesis


Over the last decade, the impact of the BigData era has been felt in the European public sector, and Tax Administrations are no exception. One of the most relevant trends consists of the use of risk management algorithms for taxpayer profiling. This type of data processing, however, is not without risks, and the Dutch cases SyRI and Toeslagenaffaire have laid bare the flaws of the algorithmic tax governance movement. Even more so, in the proposed Artificial Intelligence Regulation, the European Commission has classified risk management algorithms for profiling as high risk to the rights and guarantees of the data subject (in casu, taxpayers). On a balanced basis, i.e., understanding the urgency of intensifying the tax digitalisation process, and at the same time the need to safeguard the rights and guarantees of taxpayers, in this dissertation we analyse the regime provided for in the General Data Protection Regulation for automated decisions and its conformity to regulate this type of data processing. Therefore, after the introduction, we briefly study the concepts of Artificial Intelligence, BigData and Machine Learning, soothing them for the exclusive purpose of this study. We then address the Principle of Transparency, for its importance in protecting the rights of the taxpayers, allowing to refocus the investigation on the relevant rules of the General Data Protection Regulation to the theme, since it is the only instrument in the European Union and national law specially designed to regulate this matter. Lastly, we recommend solutions in three different levels (operational, algorithmic and regulatory) for a future of well-adjusted algorithmic tax governance.
Date of Award15 Jun 2023
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorFilipa Calvão (Supervisor)


  • Algorithmic tax governance
  • General data protection regulation
  • Artificial intelligence
  • Bigdata
  • Machine learning
  • Transparency
  • Profiling
  • Taxpayer guarantees
  • Opacity
  • Right to explanation


  • Mestrado em Direito

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