ABSTRACT
Tax enforcement is one of the biggest challenges facing the Brazilian
Judiciary due to the large number of processes and the complexity
of credit recovery. This study explores how Artificial Intelligence
(AI), by automating repetitive tasks and assisting in decision making,
can increase the efficiency and speed of tax executions in
the context of Brazil, while at the same time presenting risks and
limitations, such as the possibility of algorithmic biases and lack of
transparency in automated decisions. The methodology adopted in
this work was an integrative literature review with the analysis of
scientific articles and reports that investigate the impact of Artificial
Intelligence techniques on tax enforcement. The results reveal
that, although Artificial Intelligence has the potential to transform
tax enforcement, increasing effectiveness in credit recovery and
optimizing procedural management, its implementation still faces
obstacles, such as the need for regulation and technological integration
with judicial systems. existing. It is concluded that, for AI to be
applied effectively and ethically, it is essential to develop a robust
regulatory framework that ensures continuous human supervision,
transparency of algorithms and the protection of rights. Thus, the
study suggests that the combination of technological innovation
with adequate governance is essential to maximize the benefits of
AI and mitigate its restrictions in the context of tax executions.