The applications of Artificial Intelligence in Automated Checks of tax Declarations. Critical Reconstructive Insights.

Automatisms in statement audits represent one of the most widely used forms of artificial intelligence in the field of taxation. In fact, the legislature, with the Delegated Law N. 111/2023, enhances the tools to support the activity carried out by the Tax Administration, where, artificial intelligence, machine learning and text mining, strengthen the quality of controls, aimed at identifying even the taxpayers at greater tax risk and at the same time simplify the assessment process. It should be pointed out that, frequently, the automatism of Artificial Intelligence generates a mismatch between actual and potential income. In order to protect the rights of the taxpayer, it is necessary to achieve a new perspective on the use of algorithms in procedural and assessment activities.