Anatomía y transformación de la prueba ante la irrupción de la inteligencia artificial
Abstract
Starting from the polysemic nature of evidence, this article examines its three dimensions - evidentiary activity, means, and evaluatio- and the transformation that the emergence of Artificial Intelligence may generate in each of them. Within this framework, it highlights that AI-based technologies can contribute to greater efficiency in evidentiary management, while also raising critical dilemmas regarding the guarantee of due process, particularly in the tax domain.
Fields of Study & Subjects
Education
Law
and Society
Legal processes and jurisprudence
Artificial Intelligence in Law
Publication details
- Journal / source
- Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal
- Volume
- 3
- Issue
- 3
- Pages
- 191–205
- Publication date
- 29 January 2026