Delegating Authority to Algorithms: Legitimacy and Public Values in European Tax Administrations
Philosophy and Realistic Reflection · 1-21 · 10.55121/prr.v3i1.757
This paper develops a philosophical and empirical framework for evaluating the democratic legitimacy of algorithmic decision-making in European tax administrations. Drawing on evidence from fifteen jurisdictions, it investigates how four core public values—intelligibility, contestability, non-domination, and equality before the

