O uso da inteligência artificial na aplicação do direito público – o caso especial da cobrança dos créditos tributários – um estudo objetivado nos casos brasileiro e português

Marcus Abraham

The use of artificial intelligence in the application of public law - the special case of the collection of tax credits - a study objectified in the Brazilian and Portuguese cases

Authors

Marcus Abraham Rio de Janeiro State University, Av. Pedro Calmon, 550 – University Campus of Rio de Janeiro State University, Rio de Janeiro – RJ, 21941-901, Brazil

Keywords:

Artificial Intelligence; Judicial Process and Tax Inspection; Ethical Parameters; Ethical Parameters; Production of Court Rulings

Abstract

This paper aims to make a brief discussion about the impacts of artificial intelligence (AI) technology in the legal world, specifically on the subject of collection of taxes, both in the judicial process and in tax inspection. We will present practical examples of how artificial intelligence is applied in legal and fiscal matters in Brazil and Portugal, as well as in other parts of the world. A reflection on the ethical challenges of using such technology regarding human and algorithmic morality is also made.