INTELIGÊNCIA ARTIFICIAL, ADMINISTRAÇÃO TRIBUTÁRIA E EFEITOS NA RELAÇÃO ENTRE O FISCO E OS CONTRIBUINTES

The text discusses how artificial intelligence (AI) is transforming various areas of society. In the public sphere, AI is used to perform repetitive tasks, improve decision-making, and increase the effectiveness of public policies through the analysis of large volumes of data in real time. In law, AI automates procedural acts and provides statistical analyses for lawyers and parties, aiding in the selection of procedural strategies. AI also brings challenges and requires adaptations in Public Administration and legal practice, such as the need to balance technology application with the protection of individual and collective rights. In the realm of Tax Administration, AI is used to modernize inspection and collection processes, detect fraud, and optimize taxpayer services, contributing to a significant increase in revenue collection. Despite the great opportunities for innovation and efficiency that AI presents, the use of intelligent systems in tax inspection and collection activities requires careful implementation to ensure respect for taxpayers' rights and constitutional limitations on the power to tax.