The New Challenges of Artificial Intelligence, Profiling and Bigdata Analysis by Tax Administrations: Will the Right to Meet these New Challenges Be Shown?

9 Pages Posted: 28 Mar 2023

See all articles by Luís Pica

Luís Pica

Polytechnic Institute of Beja

Date Written: March 27, 2023

Abstract

Personal data is taking on a new centrality in social life, proving necessary to satisfy citizens and enabling the provision of higher quality services, particularly in consumption, public service, the financial sector and the maintenance of the tax system. The use of bigdata and artificial intelligence in making decisions are an important resource in the management of the tax system, bringing many benefits that deserve to be met. However, the existence of large databases and their application by artificial intelligence assume a combination that end up combo new paradigms that deserve to be launched here. Thus, the law is not immune to the future of society and the large storage of data in large databases provides new dogmas that must be met in building the foundations of this social need. The research methodology should thus be based on two theoretical methodological axes, being embodied in the dogmatic research of i) bigdata and its importance in the management of the tax system by tax administrations and ii) in identifying the challenges arising from the application of personal data and artificial intelligence in the tax context and on epistemological research, based on the study of the legal system and the legal norms that compose it. It will be sought, using its analysis, to obtain an approach on how artificial intelligence can help the management of the tax system without discouraging the main concern that must be sealed any legal system, that is, man and the protection of his legal sphere.

Suggested Citation

Pica, Luís, The New Challenges of Artificial Intelligence, Profiling and Bigdata Analysis by Tax Administrations: Will the Right to Meet these New Challenges Be Shown? (March 27, 2023). JusGov Research Paper No. 2023-04, Available at SSRN: https://ssrn.com/abstract=4401050 or http://dx.doi.org/10.2139/ssrn.4401050

Luís Pica (Contact Author)

Polytechnic Institute of Beja ( email )

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