France’s approach to artificial intelligence by the French tax system

Abstract

The application of GTP4 Chat has opened up new and more intense possibilities for the application of artificial intelligence At the same time, the possibility of acquiring new and more information in a difficult balance between greater administrative efficiency and the necessary respect for the privacy of personal data The use of artificial intelligence procedures has become massive on the part of the Ministry of Finance, but the corresponding applications have been of a varied experimental nature. The consequences of this technological revolution on tax procedures and its necessary legal framework, both by the legislator and by the independent administrative authorities (in particular the CNIL) and the courts, have yet to materialise.