The article provides an interdisciplinary overview of the current AI applications in the tax law domain and reviews the most relevant legal issues. First, it provides key clarifications concerning AI applications and its history in the tax law domain. Then, it reviews some AI applications and possible uses for the taxpayer, the tax administration, and the tax judiciary. For each area of use, it highlights both the potential of AI and the legal matters at stake. The final aim is to offer an insightful and comprehensive framework for future reflection on the use of AI technologies in tax law.
The Use of AI Technologies in the Tax Law Domain: An Interdisciplinary Analysis / Alessia Fidelangeli; Federico Galli. - In: DIRITTO E PRATICA TRIBUTARIA INTERNAZIONALE. - ISSN 1826-6770. - STAMPA. - 19:1(2022), pp. 118-163.
The Use of AI Technologies in the Tax Law Domain: An Interdisciplinary Analysis
Alessia Fidelangeli;Federico Galli
2022
Abstract
The article provides an interdisciplinary overview of the current AI applications in the tax law domain and reviews the most relevant legal issues. First, it provides key clarifications concerning AI applications and its history in the tax law domain. Then, it reviews some AI applications and possible uses for the taxpayer, the tax administration, and the tax judiciary. For each area of use, it highlights both the potential of AI and the legal matters at stake. The final aim is to offer an insightful and comprehensive framework for future reflection on the use of AI technologies in tax law.| File | Dimensione | Formato | |
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