Artificial intelligence in the tax management system and the prevention and identification of harmful acts in tax matters
Keywords:
Legal presumptions; artificial intelligence; tax law; "intelligent" tax management system; legal fictions.Abstract
Tax Law is a branch of Law which, according to a logic of social monitoring, is characterised by being outdated and "always one step behind reality". If we consider that the evolution of society is constant, vertiginous, and even frightening for most subjects, it is not difficult to see that the legislator itself is challenged to create constant normative measures that enable it to comply with the regulation of the new emerging realities. The globalisation and opening of markets have made economic relations geographically open, giving rise to a greater risk of acts detrimental to the tax interests of States, particularly when economic relations are mediated by expedients aimed at recourse to countries, States or regions that are fiscally more favourable and with a low level of cooperation. Tax Law cannot be immune to these challenges, and it is therefore necessary that the tax management system is not permeable to these difficulties. Therefore, the adoption of artificial intelligence tools to anticipate these harmful behaviours to the States' patrimonial (fiscal) interests is already an undeniable reality. The creation of profiles and presumptions on taxpayers is a preventive tool that allows compliance with the constitutional desiderata to which the State is bound.
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