Deep Learning Foundations: Algorithmic Complexity and Universal Approximation

Anastasis Kratsios, Simone Brugiapaglia, Bum Jun Kim, Gregory Cousins, Haitz S\'aez de Oc\'ariz Borde· June 26, 2026 View original

Summary

This paper re-evaluates neural network expressivity by viewing them as computational models, linking their complexity to algorithmic complexity rather than just regularity. It characterizes universal approximation for definable NN models and demonstrates their ability to emulate numerical algorithms with high precision.

The expressiveness of feedforward neural networks (NNs) is typically understood through their ability to approximate functions based on their regularity, often by emulating optimal basis-expansion schemes. However, this perspective is incomplete, as it fails to differentiate between functions of comparable regularity but vastly different intuitive complexity, such as a simple square-root function versus a complex Brownian path. This research proposes a new foundational view: neural networks should be considered not merely as flexible function approximators, but fundamentally as models of computation. The core message is that if a function can be computed by a real-valued circuit using a defined set of elementary gates, then a neural network can approximate it with comparable accuracy. The network's depth, width, and non-zero parameters are directly controlled by the circuit's characteristics, implying that NN complexity is governed by algorithmic complexity, not just regularity. The paper further establishes that any definable NN model satisfying a natural parallelization condition—even those with multivariate non-linearities like attention or layer normalization—achieves universal approximation if and only if it includes at least one non-affine nonlinearity. This comprehensive theory is illustrated by deriving universal approximation guarantees for continuous functions, minimax-optimal guarantees for Besov classes, and demonstrating NNs' capacity to emulate numerical algorithms like Newton-Raphson without architecture-specific arguments, showcasing exponential improvements in parameter efficiency for tasks like shortest-path computation.

Why it matters

For AI researchers and engineers, this work provides a deeper theoretical understanding of neural network capabilities, guiding the design of more efficient and powerful architectures by connecting expressivity to algorithmic complexity rather than just mathematical regularity.

How to implement this in your domain

  1. 1Re-evaluate neural network design principles by considering algorithmic complexity alongside function regularity.
  2. 2Leverage the insight that non-affine nonlinearities are crucial for universal approximation in NN models.
  3. 3Explore the emulation of numerical algorithms within neural networks for specific computational tasks.
  4. 4Apply complexity-theoretic rates to optimize NN architecture for specific computational problems, potentially reducing parameter count.

Who benefits

AI/ML ResearchTheoretical Computer ScienceHigh-Performance ComputingScientific ComputingOptimization

Key takeaways

  • Neural network complexity is governed by algorithmic complexity, not just regularity.
  • NNs can emulate real-valued circuits with comparable accuracy.
  • Universal approximation requires at least one non-affine nonlinearity.
  • The theory guides designing more efficient and powerful NN architectures.

Original post by Anastasis Kratsios, Simone Brugiapaglia, Bum Jun Kim, Gregory Cousins, Haitz S\'aez de Oc\'ariz Borde

"arXiv:2606.26705v1 Announce Type: new Abstract: Feedforward neural network (NN) expressivity is typically studied by emulating optimal basis-expansion schemes. While powerful, this perspective is incomplete: it primarily captures complexity through regularity, and therefore does…"

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Originally posted by Anastasis Kratsios, Simone Brugiapaglia, Bum Jun Kim, Gregory Cousins, Haitz S\'aez de Oc\'ariz Borde on X · view source

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