Brief notes on the anthropomorphisation of artificially intelligent tax administration and the (new) model tax management system

Abstract

The management of the current tax system is based on a 20th century reality, as the procedures, administrative measures and normative realities are clearly based on the search for internal wealth that has been omitted or incorrectly declared by taxpayers. The new economic, social, and technological realities show that wealth is easily mobilized, almost in an instant, and its taxation must be carried out in the light of the principle of contributive capacity. However, taxpayers' resistance in taxing these realities and paying taxes means that the Law itself, the Tax Administration and administrative procedures and practices need to be reformulated in line with the new technological support realities. The use of artificial intelligence systems is an increasingly pressing reality in the various sectors of society, and this must also apply to Tax Law. However, the integration of artificial intelligence systems should be accompanied by a reformulation of the tax management system itself. Consequently, this change allows the identification of some reformulations that must also be identified, and which cannot fail to be seen within a normative systematization framework based on the dignity of the human person.