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European Review of Digital Administration & Law
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European Review of Digital Administration & Law

Artificial Intelligence, Tax Law and (Intelligent?) Tax Administration

DOI:  10.53136/979122180078412
Pages: 141-149
Publication date: July 2023
Publisher: Aracne
Artificial intelligence has entered our lives to change paradigms, create new methods for agents to act and allow the evolution of human interests. Its application by the tax administration is also an inevitability, allowing a better administration, a closer relationship with the taxpayer and a better management of the tax system. But the strong palpitations and the existing heterogeneity of application are issues that cannot fail to be analysed.
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European Review of Digital Administration & Law / Erdal