Algorithmic Foundations of Deep Learning: Complexity-Theoretic Rates and a Characterization of Universal Approximation

Anastasis Kratsios, Simone Brugiapaglia, Bum Jun Kim, Gregory Cousins, Haitz Sáez de Ocáriz Borde
6/25/2026
cs.LGcs.AIcs.LO

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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 not distinguish intuitively simple and complicated objects with comparable regularity, such as the square-root function and a typical Brownian path. The guiding message is that neural networks should be viewed not only as flexible basis functions, but also as models of computation. If a function is computable by a real-valued circuit over a prescribed elementary gate language, then it can be computed to comparable accuracy by an NN with explicit depth, width, and non-zero-parameter bounds controlled by the depth, width, gate count, and gate structure. Thus, neural-network complexity is not governed by regularity alone, but also by algorithmic complexity. We then show that any definable NN model satisfying a natural parallelization condition, allowing possibly multivariate non-linearities such as attention or layer normalization, is a universal approximator if and only if it contains a non-affine nonlinearity. The scope of our theory is illustrated by deducing universal approximation guarantees for continuous functions, minimax-optimal approximation guarantees for Besov classes, logarithmic-error complexity for holomorphic functions, and by showing that NNs can emulate numerical algorithms such as Newton-Raphson root finding and power iteration without architecture-specific arguments. Its precision is illustrated by shortest-path computation on $k$-vertex graphs: compiling the tropical dynamic-programming circuit yields NNs with O(log(1/ε)) non-zero parameters, exponentially improving in 1/ε over the generic $O(ε^{-c k^2})$ Lipschitz-approximation scale, for a constant c>0.

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Cite this paper

@article{kratsios2026algorithmic,
  title  = {Algorithmic Foundations of Deep Learning: Complexity-Theoretic Rates and a Characterization of Universal Approximation},
  author = {Anastasis Kratsios and Simone Brugiapaglia and Bum Jun Kim and Gregory Cousins and Haitz Sáez de Ocáriz Borde},
  year   = {2026},
  eprint = {2606.26705},
  archivePrefix = {arXiv},
  url    = {http://arxiv.org/abs/2606.26705v1}
}

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