Published: 2026-06-11

DIGITAL TRANSFORMATION, ARTIFICIAL INTELLIGENCE AND BIG DATA: TAX LAW PROFILES

Salvatore Antonello Parente
Civitas et Lex
Section: Legal Sciences
https://doi.org/10.31648/cetl.11976

Abstract

Digital transformation, in addition to having implications in terms of income, due to the production, distribution and consumption of increasingly virtual and intangible goods, whose unifying factor is their digital essence, has had a significant impact over time on the methods of collecting, analysing and using relevant information in the field of taxation. The use of artificial intelligence and big data systems by tax authorities has raised many questions regarding transparency and the protection of taxpayers' fundamental rights, prompting legislative intervention at both EU and domestic level. This paper analyses the legal aspects, dynamics, potential and critical issues of this evolution, with particular reference to the Italian experience, highlighting, from a cost-benefit perspective, the tensions between administrative efficiency and procedural guarantees for the protection of taxpayers.

Keywords:

Digital transformation, artificial intelligence, big data, tax law profiles.

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Citation rules

Parente, S. A. (2026). DIGITAL TRANSFORMATION, ARTIFICIAL INTELLIGENCE AND BIG DATA: TAX LAW PROFILES. Civitas Et Lex, 50(2), 73–92. https://doi.org/10.31648/cetl.11976

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