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Delegating Authority to Algorithms: Legitimacy and Public Values in European Tax Administrations

Pascal Stiefenhofer, Ufuk Gergerlioğlu, Cafer Deniz

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