2026-04-15T13:44:42Z https://datacatalogue.cessda.eu/oai-pmh/v0/oai

d2ac93fad170a8822f82cb65a248e9b266fc91c7e4e4adf8ca5a4ecc5ea895fa 2025-06-17T03:42:35Z language:enopenaire_data

Fairness perceptions of AI use by tax administration Fairness perceptions of AI use by tax administration doi:10.34934/DVN/1NHGXH Decuypere, Anouk Anne Van de Vijver /G043723N Social Sciences and Digital Humanities Archive – SODHA 2024-03-07 Social Sciences Fairnes We tested whether the proportion of AI versus auditors in fraud selection matters for fairness, and whether there is an impact of transparency (explanations). We found that a higher proportion of AI was more procedurally fair, mostly through bias suppression and consistency, and that the attitude toward AI and trust in the administration explained most variance. Transparency (explanations) had no impact. We also found two small negative interaction effects concerning trust and procedural fairness: with high trust in the tax administration, fairness increased less (as AI increased). Conversely, with low trust, fairness increased more (as AI increased). Dataset 1 was used for the pilot (with students and professionals) Dataset 2 was a representative dataset for the Flemish population. Individuals Sample 1: Students and tax professionals (separated in the file) Sample 2: Representative sample of the Flemish population Survey data Cross-sectional (survey experiment) Sample 1: Convenience sample Sample 2: Convenience sample drawn from their database with 100,000 participants Online survey Structured survey experiment https://www.sodha.be/oai doi:10.34934/DVN/1NHGXH 2024-03-29T01:00:01Z ddi:codebook:2_5