O uso da inteligência artificial e a fiscalização dos contribuintes na perspectiva dos direitos e deveres da relação tributária

Abstract

This research has a scientific, theoretical and original nature, assuming the objective of identifying whether the implementation of artificial intelligence by tax administration in the inspection procedure, alters the contours on the traditional scope of taxpayers protection formed by their fundamental rights. In this perspective, the work investigates variants caused by the use of software equipped with artificial intelligence, to clarify if there are alterations in taxpayers rights and, if they occur, specify them. The study will adopt a systematic interpretation and hypothetical-deductive approach technique, the assumptions related to the human exercise inspection activity are subjected to a verification process in face of technological innovations, to identify whether the current legal conceptions related to the taxpayers' rights are adequate or not. Still, the historical, structuralist and functionalist procedures will be used. The essay exploration identified that the artificial intelligence application in the tax inspection range changes the taxpayers sphere of protection, especially in face of novel aggression procedures against fundamental rights. The obtained result allows to affirm that the technology causes a larger latitude of influence than the taxpayer's defense rights alterations, since it radiates reflexes on the duties and the way the artificial intelligence should be developed. In the end, the research allows us to conclude that the interfaces between the rights and duties inherent to tax relationship, precisely in the investigation range, in this approach, artificial intelligence can comprise a two dimensions analysis. The first is related to limitations of use and adoption procedure of intelligent systems in the inspection activity exercise imposed by standards related to the tax bond. The second corresponds the influxes that rights and onuses radiate on artificial intelligence adoption, remarkably for this technology to be implemented as an instrument of recognition of all standards inserted in the legal order.