Artificial Intelligence, tax ethics, and tax justicia in Mexico

https://doi.org/10.33110/cimexus210201

Abstract

This article examines the ethical, legal-administrative, and fiscal justice implications of the use of artificial intelligence (AI) systems and advanced data analytics in Mexican tax administration. The study focuses on Mexico’s Tax Administration Service (SAT) and on processes such as electronic audits, risk analysis, massive data matching, electronic invoices, the tax mailbox, taxpayer profiling, and digital assistance. The research gap addressed in this paper lies in the fact that Mexican literature on tax digitalization generally emphasizes revenue efficiency, administrative simplification, or technological innovation, while ethical and normative analyses of algorithmic transparency, reasoned administrative acts, data protection, due process, and procedural fiscal justice remain limited. The methodology is qualitative, documentary, and critical-argumentative, based on a protocol for reviewing academic, regulatory, and institutional sources published between 2020 and 2026.