ARTIFICIAL INTELLIGENCE IN TAX ENFORCEMENT: ETHICAL CHALLENGES AND POTENTIAL FOR EFFICIENCY IN COLLECTING OUTSTANDING DEBT

Abstract

This article sought to understand whether the implementation of Artificial Intelligence can help modernize the Brazilian judicial system without compromising the essential guarantees of taxpayers. The increasing adoption of digital technologies in the judicial sector has generated discussions about the use of Artificial Intelligence as a tool to improve the efficiency of processes. In this context, the implementation of systems that use Artificial Intelligence emerges as a viable option to optimize repetitive tasks, increase data analysis capacity, and accelerate the processing of cases. However, the insertion of these technologies into the judicial environment raises significant questions about the ethical and legal limits of their use, especially regarding the transparency of algorithms, the presence of possible technological biases, and the preservation of constitutional principles such as the right to due process, the right to a fair hearing, and the right to a full defense. Therefore, this study aims to examine the ethical dilemmas and the potential for efficiency arising from the use of Artificial Intelligence in tax enforcement, with a special focus on the collection of outstanding debts. The research uses a deductive method, with a qualitative approach and a literature review, evaluating theoretical productions and recent research on the subject.