🤖 How far should courts go in using AI to draft their rulings?
This is a question that has appeared in many recent scholarly articles and is bound to appear again in 2025. Scholars from different parts of the world have expressed their concern with the opacity of AI and its implications for due process. They have also highlighted that LLMs are only as strong as the database they are trained on – the biases in the data, if any, would likely flow into their output.
Here is a list of recent articles on the topic that were published in LatAm journals by local authors. While the articles are not exclusively focused on tax matters, they are recommended reading for tax academics/practitioners by the Latin American Tax Policy Forum (LATPF). Titles are listed in their original language:
✅ “A Utilização da Inteligência Artificial no Processo Jurisdicional: Entre Automatização e Efetividade da Decisão Jurídica”, by Fernando Hoffmam and Isadora Viero. Published by UERJ in Revista Eletrônica de Direito Processual (2025). Available in Portuguese: https://bit.ly/41WEm6m
✅ “El impacto de las tecnologías en el proceso judicial: una mirada a partir de los conceptos de juez digital y debido proceso”, by Juliana Guevara Flórez, LUIS ALFONSO BOTERO CHICA and Víctor Julián Moreno Mosquera. Published by Universidad Católica de Colombia in Novum Jus (2024). Available in Spanish: https://bit.ly/4fEd9bX
✅ “La vulneración de los derechos fundamentales a través de la Inteligencia Artificial”, by Andrea Flor. Published by Universidad Católica Sedes Sapientiae in Sapientia & Iustitia (2024). Available in Spanish: https://bit.ly/4fyer8g
✅ “Reflections on the shift in decision-making paradigms in the AI era”, by Giovanni C. D’Avila. Published by Federal University of Rio Grande do Sul in Res Severa Verum Gaudium (2024). Available at: https://bit.ly/40eaktx
✅ “Inteligencia artificial en la fiscalización tributaria: desafíos al debido proceso administrativo chileno”, by Mauricio Álvarez Vega. Published by Universidad de Lima in Ius et Praxis (2024). Available in Spanish: https://bit.ly/4gRye3B
✅ “La Cuarta Revolución Industrial: la inteligencia artificial en el Poder Judicial”, by Noelia Giselle Bertocchi. Published by University of Buenos Aires in Revista Pensar en Derecho (2023). Available in Spanish: https://bit.ly/3W0oZGj
✅ “La inteligencia artificial (AI) y el Derecho hoy”, by Jonathan Masis. Published by Universidad Nacional Autónoma de México (UNAM) in Revista de la Facultad de Derecho de México (2022). Available in Spanish: https://bit.ly/3ZZkrkM
✅ “La inteligencia artificial en el Derecho Penal: la utilización de algoritmos predictivos”, by María Gabriela M.. Published by Ministerio Público de la Defensa de la República Argentina in Estudios sobre Jurisprudencia (2023). Available in Spanish: https://bit.ly/4iZGLmP
