Social networks and artificial intelligence in the management of the tax system in times of social crisis

Luís Manuel Pica

Keywords

Artificial Intelligence; Risk Profiles; Personal Data; Taxpayers; Welfare State.

Abstract

The analysis of data and information on the web has developed into a very important tool for cataloguing files, personal categories or classifying objectives that unleash a wide range of benefits in the most varied fields of applicability. This technique is also very useful in the field of tax enforcement. It can be said that in a developed and highly globalised society the management of the tax system cannot be immune to this phenomenon. This is because, through the analysis and processing of data in databases, it is possible to maximise the acts aimed at control and supervision over the actions of private individuals in tax management acts. Through this massive cataloguing it is possible to act to mitigate phenomena such as international tax evasion and fraud. However, limits and problems must be identified, which cannot be neglected in a rule of law, calling for important limits in the implementation of these analytical measures to safeguard taxpayers' legally protected rights and interests.