Abstract

ABRAHAM, Marcus  and  RICARDO CATARINO, João. The use of artificial intelligence in the application of public law: the special case of the collection of tax credits - a study objectified in the Brazilian and Portuguese cases. e-Pública [online]. 2019, vol.6, n.2, pp.188-219. ISSN 2183-184X.

This paper aims to make a brief discussion about the impacts of artificial intelligence (AI) technology in the legal world, specifically on the subject of collection of taxes, both in the judicial process and in tax inspection. We will present practical examples of how artificial intelligence is applied in legal and fiscal matters in Brazil and Portugal, as well as in other parts of the world. A reflection on the ethical challenges of using such technology regarding human and algorithmic morality is also made.

Keywords : Artificial intelligence; Judicial process and tax inspection; Ethical parameters; Ethical parameters; Production of court rulings.

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