Inteligência artificial em um Estado Democrático de Direito: uso de IA pelo poder público na atividade fiscalizatória tributária federal

Abstract

The objective of this study is to analyze the use of Artificial Intelligence in the treatment of personal data by the public power in the federal tax inspection activity, research on the respect for constitutional and subconstitutional principles, as well as possible violations of the rights of the holder of personal data, during the treatment of personal data carried out by the Federal Revenue Service of Brazil. For this, the Artificial Intelligence, currently in operation, used by the Tax Authorities were examined, which personal data they treat, the way of processing, which inferences are produced as a result of this treatment, which is the logical reasoning used by the AI to produce an inference, as well as the implications of these technologies in the legal field. In addition, the historical evolution of Artificial Intelligence and data science concepts were investigated. It was also investigated the relationship of principles characteristic of a Democratic State of Law: the due process of law, the due reasoning of judicial decisions, the due motivation of the administrative act, and the informative self-determination in the processing of personal data carried out by the public power, as well as the rights of the data subject listed in the General Data Protection Law were analyzed. The inductive method was used, requiring extensive doctrinal and documentary research. Because of this, it was concluded that the non- availability of access to data held by the public authorities used in the treatment, as well as the lack of information and publicity about the processing of data carried out by the Federal Revenue, prevents the exercise of the rights of the data subject. listed in the General Data Protection Law.