Inteligência artificial aplicada ao direito tributário : um novo modelo na construção de uma justiça fiscal?

Abstract

The contemporary scenario offers the opportunity to think about the relationship stablished between Law and Artificial Intelligence. This way, concerning specifically to taxpayers and tax authorities, this research is structured around the question: is it possible the usage of Artificial Intelligence applied to Tax Law as a new model in the construction of a Tax Justice? In order to carry out this inquiry, the main goal consists to identify how Artificial Intelligence can manage to correct the equation between fundamental duties and rights, aiming to improve social organization and redistribution of wealth, based on the principles of solidarity, human dignity, contributive capacity and collaborative capacity. Regarding specific goals, this research aims (a) to comprehend the issues of open texture in legal specialist system; (b) to inquire into the controversy concerning the value of fiscal confidentiality in society; (c) to identify whether there is technology available to the Treasure that allows the crossing of undue tax payments; and (d) to assess the feasibility of refunding tax indebtedness “ex officio” by Public Administration. The analysis of the themes is developed from primary sources, such as the current legislation, the national and the foreign doctrine, as well as precedents that deal with the subject. It is also employed as secondary technique the research and reading of publications regarding this issue. The method of theoretical approach used on this dissertation is from a logical-deductive kind. The results make feasible to assert that, if information technology can strongly aid in the organization of tax collections, it can also help in the spontaneous return of unduly collect taxes. This way, control tools can be either created or improved to structure both the collections and the returns that must be managed by Public Administration. In these terms, ensuring trust in the State-taxpayer relationship is necessary.