International Journal of Research and Innovation in Social Science (IJRISS)
Reframing “Technological Due Process” For Tax: Adapting Administrative Law Principles to Ai-Driven Audits, Automated Assessments, and Risk Scoring
Published December 31, 2025 • Vol. 9, Issue 12, pp. 881–895Open Access
DOI: 10.47772/IJRISS.2025.91200070
Abstract
The digital transformation of tax administration is fundamentally altering the exercise of governmental taxing authority. Rather than reviewing tax returns retrospectively, revenue authorities are increasingly monitoring taxpayers in real time through data sharing, embedded regulatory rules, and algorithmic surveillance. As the IRS advances toward “Tax Administration 3.0,” supported by increased funding and artificial intelligence tools, procedural protections developed in the twentieth century are becoming increasingly inadequate.
Keywords: Technological Due Process; Tax Administration; Algorithmic Audit Selection
| Journal | International Journal of Research and Innovation in Social Science (IJRISS) |
|---|---|
| ISSN | 2454-6186 |
| Volume / Issue | Volume 9, Issue 12 |
| Pages | 881–895 |
| Publication date | December 31, 2025 |
| DOI | 10.47772/IJRISS.2025.91200070 |
| Publisher | RSIS International |
| License | Open Access |
How to cite this article
Charles Dickson Usen (2025). Reframing “Technological Due Process” For Tax: Adapting Administrative Law Principles to Ai-Driven Audits, Automated Assessments, and Risk Scoring. International Journal of Research and Innovation in Social Science (IJRISS), 9(12), 881-895. https://doi.org/10.47772/IJRISS.2025.91200070
BibTeX
@article{Charles2025,
title = {Reframing “Technological Due Process” For Tax: Adapting Administrative Law Principles to Ai-Driven Audits, Automated Assessments, and Risk Scoring},
author = {Charles Dickson Usen},
journal = {International Journal of Research and Innovation in Social Science (IJRISS)},
volume = {9},
number = {12},
pages = {881--895},
year = {2025},
doi = {10.47772/IJRISS.2025.91200070},
publisher = {RSIS International}
}