التفاصيل البيبلوغرافية
| العنوان: |
Brief notes on the anthropomorphisation of artificially intelligent tax administration and the (new) model tax management system ; Breves notas sobre a antropomorfização da administração tributária artificialmente inteligente e o (novo) modelo de sistema de gestão fiscal |
| المؤلفون: |
PICA, Luís Manuel |
| المصدر: |
Revista Jurídica Portucalense ; Revista Jurídica Portucalense nº 34 (2023); 131-149 ; Revista Jurídica Portucalense; Revista Jurídica Portucalense nº 34 (2023); 131-149 ; 2183-5705 ; 2183-5799 ; 10.34625/issn.2183-2705(34)2023 |
| بيانات النشر: |
Universidade Portucalense |
| سنة النشر: |
2023 |
| المجموعة: |
SARC - Serviço de Alojamento de Revistas Científicas (RCAAP - Repositório Científico de Acesso Aberto de Portugal) |
| مصطلحات موضوعية: |
Sistema de gestão fiscal, Inteligência artificial, Modelos de gestão, Autonomia humana, Reformulação fiscal, Fiscal management system, Artificial intelligence, Management models, Human autonomy, Fiscal reformulation |
| الوصف: |
The management of the current tax system is based on a 20th century reality, as the procedures, administrative measures and normative realities are clearly based on the search for internal wealth that has been omitted or incorrectly declared by taxpayers. The new economic, social, and technological realities show that wealth is easily mobilized, almost in an instant, and its taxation must be carried out in the light of the principle of contributive capacity. However, taxpayers' resistance in taxing these realities and paying taxes means that the Law itself, the Tax Administration and administrative procedures and practices need to be reformulated in line with the new technological support realities. The use of artificial intelligence systems is an increasingly pressing reality in the various sectors of society, and this must also apply to Tax Law. However, the integration of artificial intelligence systems should be accompanied by a reformulation of the tax management system itself. Consequently, this change allows the identification of some reformulations that must also be identified, and which cannot fail to be seen within a normative systematization framework based on the dignity of the human person. ; A gestão do sistema fiscal atual é assente numa realidade do século XX, pois os procedimentos, as medidas administrativas e as realidades normativas são claramente assentes na busca por riquezas internas que tenham sido omitidas ou incorretamente declaradas pelos contribuintes. As novas realidades económicas, sociais e tecnológicas mostram que as riquezas são facilmente mobilizadas, quase ao instante, e a sua tributação deve ser concretizada à luz do princípio da capacidade contributiva. Mas, a resistência dos contribuintes na tributação destas realidades e no pagamento dos impostos, acarreta a necessidade de o próprio Direito, a Administração Tributária e os procedimentos e as práticas administrativas serem reformulados segundo as novas realidades tecnológicas de apoio. A instrumentalização de sistemas de ... |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
Portuguese |
| Relation: |
https://revistas.rcaap.pt/juridica/article/view/31323/23897; https://revistas.rcaap.pt/juridica/article/view/31323 |
| الاتاحة: |
https://revistas.rcaap.pt/juridica/article/view/31323 |
| Rights: |
Direitos de Autor (c) 2023 Revista Jurídica Portucalense ; https://creativecommons.org/licenses/by/4.0/ |
| رقم الانضمام: |
edsbas.F66AC1C9 |
| قاعدة البيانات: |
BASE |