Tax assessment and artificial intelligences: hermeneutical perspectives and lines of development

Artificial intelligence and digital tools can perform an important function in the tax implementation phase, maximizing the ability of the financial administration to carry out cross-checks, in order to identify any inconsistencies worthy of further investigation and facilitate the correct exercise of the tax action. Since these are functions characterized by public value, in which a contrast emerges between the power exercised by the administrative authority and the protection of the administered, it is necessary to verify to what extent and with what forms of guarantee public entities can base their tax action the results of the processing based on artificial intelligence systems. While waiting for a real algorithmic assessment, one could think of combining the data processing activity by intelligent systems with forms of preventive cooperation between the tax authorities and the taxpayer, in order to select situations of potential risk. The essay intends to investigate the hermeneutic perspectives and the lines of development resulting from the use of artificial intelligences in the tax assessment phase.