The use of Artificial Intelligence in tax inspection and algorithmic opacity: the case of the machine learning customs selection system – SISAM
DOI:
https://doi.org/10.5020/2317-2150.2024.13867Keywords:
tax law, technology, administrative efficiency, artificial intelligence, tax administration, algorithmic opacityAbstract
This article brings reflection on the algorithmic opacity in artificial intelligence systems – AI topic used by the Brazilian Tax Administration through the analysis of the specific case of the Customs Selection System by Machine Learning – SISAM, in use by the Brazilian Federal Revenue Service since 2014. The central themes discussed are the concept of Tax Administration, its relationship with the Principle of Administrative Efficiency and the massive application of Tax Law; the basic concepts of AI and the functioning of SISAM; the problem of algorithmic opacity, on the part of the Tax Administration, against the Brazilian constitutional principles relating to Administrative Transparency and, finally, the verification, in the case chosen for analysis, of respect for constitutional guarantees concerning said Transparency, essential within the scope of the Democratic Rule of Law. For this purpose, the deductive method is used. It is an applied, qualitative, and exploratory study based on bibliographical and documentary research with a case study. The working hypothesis is that the lack of absolute transparency in the functioning of SISAM algorithms does not offend, a priori, taxpayers' guarantees due to the need to protect confidentiality regarding inspection criteria.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Pensar - Revista de Ciências Jurídicas
![Creative Commons License](http://i.creativecommons.org/l/by-nc/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.