AI for tax purposes

(Trying to find a beam)

Abstract

The application of artificial intelligence in tax matters is still attributable to national disciplines since the European regulation does not provide for its application in the tax field. The charter adopted by Portugal is rich and significant, valorizing the principles that inspire the relationship between the tax administration and taxpayers and as such are intended to also inspire the application of artificial intelligence. The effectiveness of artificial intelligence derives from the improvement of the quality, the transparency of the criteria and the specific responsibility of the administration that uses them.