If we want to define today's society in one word, trying to capture its meaning, it would be polarization. The interdependence between all social segments, articulated by globalization, has a double function: unpacking the identitary elements that enter in the structure of society and framing them in a relational dynamic. In this situation are Theology and Science, which, of course, maintain a number of components under their general names. Can we talk about a congruence between these two dimensions of human (...) knowledge? Or they are developing completely separately and antagonistic in social progress? According to Ian G. Barbour there are four types of relation between Science and Religion: conflict, independence, dialogue, integration. This article intends to highlight the congruence between Theology and Science in the paradigm of neo-patristic synthesis, which explores in a phenomenological, theological and philosophical way the relationship between these two. Neo-patristic synthesis is a theological movement from the 20th century, generated by the initiative of the orthodox theologian G. Florovsky. (shrink)

This paper analyses whether current explainable AI (XAI) techniques can help to address taxpayer concerns about the use of AI in taxation. As tax authorities around the world increase their use of AI-based techniques, taxpayers are increasingly at a loss about whether and how the ensuing decisions follow the procedures required by law and respect their substantive rights. The use of XAI has been proposed as a response to this issue, but it is still an open question whether current XAI (...) techniques are enough to meet existing legal requirements. The paper approaches this question in the context of a case study: a prototype tax fraud detector trained on an anonymized dataset of real-world cases handled by the Buenos Aires (Argentina) tax authority. The decisions produced by this detector are explained through the use of various classification methods, and the outputs of these explanation models are evaluated on their explanatory power and on their compliance with the legal obligation that tax authorities provide the rationale behind their decision-making. We conclude the paper by suggesting technical and legal approaches for designing explanation mechanisms that meet the needs of legal explanation in the tax domain. (shrink)