Tax compliance: responsibility assigned to artificial intelligence

• Author: Débora Manke Vieira, Fabrizio Bon Vecchio
• Pages: 475-488

475

Tax compliance:



Débora Manke Vieira1



Fabrizio Bon Vecchio2



INTRODUCTION

The technological advance of artificial intelligence has been worrying the

legal community due to its direct interference in social relations. After all, this

computational evolution can simulate human reasoning and behavior, allowing

the machine to act autonomously and without the interference of its programmer

or operator. That is, it grants you freedom of action according to an artificial

intelligence system, but as previously programmed by the human being.

This study will analyze the different legal fields that play important roles

in the search for ethical and legal responses that define the responsibility around

the use of artificial intelligence and its application in compliance programs,

especially in the tax area. The line of research studied concerns human rights and

1 Specialist in tax law by Pontifical Catholic University of Rio Grande do Sul (PUCRS).

E-mail: deboramanke@gmail.com

2 Masters student in Corporate and Business Law by University Sinos River Valley (UNISINOS).

E-mail: fbvecchio@hotmail.com