The new frontiers of algorithmic assessments

This paper analyzes the impact of artificial intelligence and digitalization on the reform and efficiency of tax administration, with a particular focus on protecting taxpayers' rights and combating tax evasion. The use of AI can reduce conflict between the administration and taxpayers by facilitating ex ante compliance. Digitalization aims to simplify tax obligations, reduce tax evasion, and make the tax system fairer. AI is used in advance ruling procedures and in the automatic determination of tax bases. The aim is to improve knowledge of tax rules and promote spontaneous and simplified compliance.