GTP4 Chat e la sua applicazione nel sistema tributario nazionale

Authors

  • Adriano Di Pietro Direttore responsabile della rivista Studi Tributari

DOI:

https://doi.org/10.60923/issn.2036-3583/24191

Keywords:

Tax law, Artificial intelligence, Effective application, Procedural adversarial proceedings, Tax justification

Abstract

The application of the new algorithm in tax legislation allows for the organization of national jurisprudence, the development of its principles, and its contribution to the drafting of Agency regulations and judicial decisions. Given the more intensive use of the algorithms, the Agency is responsible for using their results in cross-examinations with taxpayers and specifically mentioning them in the results of the evaluation of tax documents to avoid the cancellation of related documents and to increase the amount of information available.

Published

2026-07-15

How to Cite

Di Pietro, A. (2025). GTP4 Chat e la sua applicazione nel sistema tributario nazionale. Studi Tributari Europei, 15(1), III.5 - III.32. https://doi.org/10.60923/issn.2036-3583/24191

Issue

Section

Documents and researches