9 THE ITALIAN LAW JOURNAL NO. 2 (2023)
The Contribution of Artificial Intelligence and Computer Algorithms to the Investigation Activities of the Financial Administration and to the Jus Dicere Function of the Tax Judge: What Prospects for the Suppression of Tax Evasion?
by Salvatore Antonello Parente Artificial intelligence, big data and computer algorithms, in addition to being used in administrative action, can play an important role in judicial proceedings, in the application of tax provisions, in the context of assessment procedures and in suppression of tax evasion. DOI 10.23815/2421-2156.ITALJ ISSN 2421-2156
One of the advantages of the technology lies in the possibility of filing a large amount of information relating to taxpayers, which can then be shared between tax authorities of different States. This system maximizes the ability of the financial administration to carry out cross-checks, also through the use of telematic tools, in order to identify any inconsistencies worthy of further study.
In the jurisdictional field, ‘predictive justice’ software, based on the indexing of data and the use of metadata and sophisticated algorithms, while fully complying with common law systems, in which the principle of the binding precedent applies, can be important also in civil law systems, including tax matters.
The essay aims to examine the extent to which public entities can base their institutional action on the results of algorithmic processing.
