La definición de perfiles en el derecho tributário y la protección de los datos personales de los obligados tributários en el derecho portugués

Abstract

Artificial intelligence is an increasingly important tool for society, allowing, with its benefits, to practice acts that, under normal conditions, would be achieved more slowly and time-consuming. However, the use of artificial intelligence is a tool that, from a legal point of view, is axiologically problematic, as this instrument ends up using a large set of data and information that often proves to be personal and that therefore, they deserve the protection of the law. The artificial intelligence also turns out to be of enormous value to the Tax Law, because the use of this allows great advantages, both for the taxpayers, but mainly for the State, which achieves greater efficiency in the management of the tax system, translating into higher tax revenues. In this area too, however, its use is not without doubts, since the management of taxpayers' data and information can sometimes conflict with rights that taxpayers enjoy and which, from the axiological point of view, also deserves protection from the law.