Increased taxation

The irruption of artificial intelligence (AI) in public administrations and more specifically in the field of taxation is profoundly disrupting the traditional frameworks of tax legitimacy. AI is not just a tool for technical optimization: it is reconfiguring the very modalities of the relationship between the citizen and the State.This book is therefore born of a dual conviction. The first is that AI is an inescapable lever for modernizing tax systems and that it can if properly framed strengthen citizen confidence by making taxation more transparent fairer and more efficient. The second is that without ethical legal and democratic safeguards the use of AI could on the contrary accentuate mistrust by transforming taxation into an instrument of surveillance and weakening the very foundations of tax consent.