Fully automated decision making in procedures adopted by tax administrations

a comparative study

Abstract

Artificial intelligence can be defined as intelligent machines that solve problems that, until then, only humans would solve. It has been used in the most diverse areas of knowledge to solve problems and make the performance of its professionals more efficient, saving time in research and data organization. It would not be different in Law. Tax administrations around the world are using artificial intelligence to solve problems that previously depended on human interference. Therefore, the question in this paper is: How are the tax administration around the world using artificial intelligence tools to improve their processes? After the presentation of its uses by Germany, China, Australia, Russia, and Brazil, it is concluded that, through it, the filling in self-assessments, the calculation of taxes and the crossing of data for checking the information provided by the taxpayer. However, the use of artificial intelligence is still absolutely inequal, which increases the efficiency gap between the tax administrations of countries that use it and those that do not have this type of technology to encourage tax collection.