Inteligência Artificial na Execução Fiscal transformação tecnológica e governança regulatória

Tax enforcement is one of the biggest challenges facing the BrazilianJudiciary due to the large number of processes and the complexityof credit recovery. This study explores how Artificial Intelligence(AI), by automating repetitive tasks and assisting in decision making,can increase the efficiency and speed of tax executions inthe context of Brazil, while at the same time presenting risks andlimitations, such as the possibility of algorithmic biases and lack oftransparency in automated decisions. The methodology adopted inthis work was an integrative literature review with the analysis ofscientific articles and reports that investigate the impact of ArtificialIntelligence techniques on tax enforcement. The results revealthat, although Artificial Intelligence has the potential to transformtax enforcement, increasing effectiveness in credit recovery andoptimizing procedural management, its implementation still facesobstacles, such as the need for regulation and technological integrationwith judicial systems. existing. It is concluded that, for AI to beapplied effectively and ethically, it is essential to develop a robustregulatory framework that ensures continuous human supervision,transparency of algorithms and the protection of rights. Thus, thestudy suggests that the combination of technological innovationwith adequate governance is essential to maximize the benefits ofAI and mitigate its restrictions in the context of tax executions.