Intelligenza artificiale simbiotica tra procedimento di accertamento e processo tributario

Symbiotic Artificial Intelligence aims to establish a close and harmonious collaboration between humans and intelligent machines in order to enhance individual and collective capabilities by fostering new patterns of interaction. Rather than completely replacing human activity, this technology aims to enhance it by creating a future in which artificial intelligence is not merely an automated tool, but a true partner in innovation and problem-solving. In general terms, since intelligent machines perform a supplementary and instrumental function as a mere technical aid capable of supporting the legal reasoning of human beings, there is no reason against their possible use in the tax field. However, it is necessary to ascertain to what extent and with what forms of guarantee “Symbiotic AI” systems can be used both in the tax implementation phase and in litigation before the tax court.