Artificial intelligence and tax law in electronic transactions: challenges of oversight and legality
Artificial intelligence and tax law in electronic transactions: challenges of oversight and legality
DOI:
https://doi.org/10.51473/rcmos.v1i1.2025.2064Keywords:
Digital Law. Artificial Intelligence. Tax Law. Updating Lawyering. Data Mining.Abstract
This scientific article develops an exhaustive analysis of the disruptive intersection between Artificial Intelligence (AI) and Tax Law, focusing on the automation of oversight regarding electronic transactions. In a consolidated digital economy scenario, tax administrations have abandoned traditional methods to adopt Big Data and data mining tools, aiming to identify taxable events in real-time. The study deeply investigates how artificial neural networks and predictive analytics transform tax assessment, challenging fundamental principles such as contributory capacity, the adversarial system, and due process. Furthermore, the concept of Updating Lawyering is discussed, proposing a new profile of tax advocacy that must integrate data science skills to ensure technical defense and corporate compliance in the face of an algorithmic and omnipresent Tax Authority.
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References
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Copyright (c) 2025 Jakeline Maria Andrade Azevedo Malvestiti (Autor)
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