A aplicação da inteligência artificial no direito tributário como instrumento de justiça fiscal

Abstract

The engagement of Artificial Intelligence in human activities, provoke several discussions about the evident benefits in relation to efficiency and agility in the execution of tasks, as well as concerns about the criteria used by the algorithms in automated decisions, their reliability and the need for regulation in what their application in public and private law. In this sense, the Tax Administration uses intelligent systems to carry out the inspection of the effective fulfillment of the tax obligations, by crossing the taxpayer data, as well as by means of facial recognition. In the present work, will be analyzed the hypothesis of ex officio reimbursement of the tax by the tax authorities based on the technological resources available to the public authoritie. In addition, the need for algorithmic transparency in the application of intelligent systems by the Government will be discussed, as well as the essentiality of the review of automated decisions as a way to curb violations of the fundamental rights of the citizen, thus guaranteeing the dignity of the human person. Thus, considering tax justice as a guiding principle of the National Tax System, it will be studied how Artificial Intelligence is being used to assist inspection and which, in turn, is an important instrument for complying with the principles of contributory capacity and fiscal solidarity, with the primary aim of reducing social inequalities and maximizing the citizen's well-being.