A.I. – între eficiență administrativă și erodarea drepturilor contribuabililor
A.I. – between administrative efficiency and the erosion of taxpayers’ rights

Summary/Abstract: The development of A.I. naturally follows the same path as previous technological advances, where regulation lags behind innovation. While there are many advantages to using A.I., including in tax administration, with many impressive results already coming out, the use of A.I. is not without its perils. Such perils are amplified by the lack of applied legislation, needed to set limits on how this technology is used and to make its use transparent to taxpayers, when used in relation to them. The current state of A.I. use in tax administration, in the absence of comprehensive regulation may give rise to infringement on taxpayer rights.

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