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2025-09-18
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info:eu-repo/semantics/openAccess
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Resumen
La presente tesis analiza críticamente los riesgos éticos y jurídicos asociados al uso de sistemas de inteligencia artificial (IA) en el contencioso administrativo tributario de Brasil, tomando como estudio de caso la implementación de la IARA (Inteligencia Artificial para Recursos Administrativos) en el Consejo Administrativo de Recursos Fiscales (CARF). A partir de un análisis cualitativo, se combinan revisión normativa y bibliográfica, estudio de caso, experiencias internacionales, cuestionarios y entrevistas a actores clave. Los resultados muestran que, aunque la IARA representa un avance en eficiencia y coherencia decisoria, persisten riesgos relevantes de: opacidad algorítmica, reproducción de sesgos, reducción del control humano significativo, gobernanza deficiente, dependencia tecnológica y comportamiento adulador. El trabajo propone un marco normativo basado en tres pilares: principios constitucionales, directrices internacionales de gobernanza algorítmica y hallazgos empíricos, con medidas específicas de transparencia, supervisión y participación social. Se concluye que la innovación tecnológica debe integrarse bajo un paradigma de responsabilidad institucional y respeto irrestricto a los derechos fundamentales, garantizando que la IA actúe como herramienta de apoyo y no como sustituto del juicio crítico humano.
The current investigation critically analyzes the ethical and legal risks that are associated to the use of artificial intelligence tools in administrative tax litigation in Brazil. As a case study, it is analyzed the implementation of the Artificial Intelligence for Administrative Resources (IARA, Brazilian acronym) in the Fiscal Resources Administrative Council (CARF, Brazilian acronym). This research follows a qualitative analysis which combines normative and bibliographic review, case study, international experiences questionnaires and interviews. Although the use of IARA can be regarded as efficient and a breakthrough in terms of decisive coherence, the results show that there still are risks related to: algorithmic opacity, bias reproduction, meaningful human oversight reduction, deficient governance, technological dependence, and deferential behavior. This work proposes a normative framework which should be based on three main pillars: constitutional principles, international guidelines for algorithmic governance, and empirical findings. The later should abide specifical regulations for transparency, supervision, and social participation. One may conclude that the technological innovation should be integrated under an institutional accountability paradigm and unrestricted respect for the fundamental rights, so that the AI acts as a supporting tool and not as a substitute for the human critical decision- making.
The current investigation critically analyzes the ethical and legal risks that are associated to the use of artificial intelligence tools in administrative tax litigation in Brazil. As a case study, it is analyzed the implementation of the Artificial Intelligence for Administrative Resources (IARA, Brazilian acronym) in the Fiscal Resources Administrative Council (CARF, Brazilian acronym). This research follows a qualitative analysis which combines normative and bibliographic review, case study, international experiences questionnaires and interviews. Although the use of IARA can be regarded as efficient and a breakthrough in terms of decisive coherence, the results show that there still are risks related to: algorithmic opacity, bias reproduction, meaningful human oversight reduction, deficient governance, technological dependence, and deferential behavior. This work proposes a normative framework which should be based on three main pillars: constitutional principles, international guidelines for algorithmic governance, and empirical findings. The later should abide specifical regulations for transparency, supervision, and social participation. One may conclude that the technological innovation should be integrated under an institutional accountability paradigm and unrestricted respect for the fundamental rights, so that the AI acts as a supporting tool and not as a substitute for the human critical decision- making.
Descripción
Máster en Hacienda Pública y Administración Financiera y Tributaria: especialidad en Tributación
Categorías UNESCO
Palabras clave
inteligencia artificial, contencioso tributario, gobernanza algorítmica, riesgos éticos, transparencia, artificial intelligence, tax litigation, algorithmic governance, ethical risks, transparency
Citación
Oliveira Pialarissi, Barbara Cristina de. Trabajo Fin de Máster: La inteligencia artificial en el contencioso administrativo tributario: un análisis de los riesgos y aspectos éticos postimplementación. Universidad Nacional de Educación a Distancia (UNED) 2025
Centro
Facultad de Derecho
Departamento
Economía Aplicada y Gestión Pública