AI e Amministrazione finanziaria in Italia: analisi del rischio fiscale, attuazione del rapporto tributario e profili organizzativi

Abstract

The study investigates the main developments involving the artificial intelligence applications by the Italian Tax Administration also in light of the recent reforms of the Italian tax system. In the first part, the article analyzed the use of new technologies to carry out the tax relationship (e.g. tax return, electronic invoicing and automated controls such as formal inspection). Of special interest is also the predictive function of AI-based tools in the pre-emptive tax settlement regulation. There is a broad survey of applied contexts within the administrative organization. In the second part, the paper offers critical insights on the risks raised by AI referring to the taxpayer’s guarantees in the so-called tax risk analysis, in automated controls and in terms of tax penalties.