Uso de automação de processos robóticos por administrações fiscais e impacto nos direitos humanos
Autores
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Antonio Faúndez-Ugalde
Pontificia Universidad Católica de Valparaíso
https://orcid.org/0000-0002-8468-3042
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Rafael Mellado-Silva
Pontificia Universidad Católica de Valparaíso
https://orcid.org/0000-0002-6143-2929
Resumo
Nos últimos anos houve avanços notáveis na automação robótica de processos (RPA), especialmente nos casos de integração com transações comerciais em mercados eletrônicos. As administrações fiscais acumularam esta experiência para estarem na vanguarda para enfrentar os novos desafios da tecnologia. No entanto, existem áreas regulatórias obscuras, dada a grande quantidade de dados que uma administração tributária pode acessar por meio de um RPA, cuja falta de regulamentação pode afetar os direitos humanos. Esta investigação dá, precisamente, conta dos problemas que podem advir da utilização de RPA por parte das administrações fiscais, sobretudo nos casos em que este tipo de ferramenta está integrada com inteligência artificial. Nesta linha, os resultados deste trabalho evidenciam que as principais dificuldades que poderão surgir prendem-se com a transparência dos atos da administração tributária e eventuais atos discriminatórios na aplicação do RPA.
Palavras-chave:
RPA, robôs, tributação, administrações fiscais, direitos humanosReferências
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