ARTIFICIAL INTELLIGENCE AND TAX EXECUTION EFFECTIVENESS

Abstract

Tax executions are the major obstacle of the overloaded Brazilian Judiciary, making it desirable - necessary, in fact - a constant search for innovative instruments capable of providing greater effectiveness to processes of this nature. We are at a time when, increasingly, new technologies are transforming the way we live, we relate and work. Faced with the increasing implementation of technologies in procedural law, artificial intelligence has been highlighted by the ability to perform varied activities, from the merely routine and mechanized to the more complex and typically intellectual. This article aims to investigate whether artificial intelligence can provide greater effectiveness to tax executions and, if so, how this tool can be applied, considering possible benefits and risks. The deductive method is employed, with descriptive exposition and bibliographic support.