Intelligence and Taxation
The “Ve.R.A.” Algorithm
DOI:
https://doi.org/10.18256/2238-0604.2025.v21i1.5240Keywords:
Artificial Intelligence, Taxation, Tax AuditsAbstract
This contribution revisits the intervention of Prof. Fabio Saponaro at the Conference “Criminal Algorithms: AI, Mafias, and the Web” held on December 16, 2024, at the Chamber of Deputies of the Italian Parliament. The presentation addresses the use of artificial intelligence in tax matters, particularly in the analysis of tax evasion risk.
Artificial intelligence is set to be widely used by the Italian Tax Administration with the introduction of the “Ve.R.A.” algorithm, an acronym for “Verification of Business Compliance.” The operation of the new algorithm is based on the integrated use of data in the Tax Register, along with information communicated by financial operators to the Financial Relations Archive. “Ve.R.A.” will allow the cross-referencing of data from the Financial Relations Archive with other information already in possession of the tax administration, in order to assess whether the operations carried out by the taxpayer align with the income they have declared. The contribution highlights the limitations of the machine learning mechanisms of “Ve.R.A.,” which could lead to evaluation errors that are difficult for the taxpayer to contest. Furthermore, the learning mechanisms of the new algorithm are not yet known, which could result in cognitive distortions caused by incorrect settings and biases. Although the use of “Ve.R.A.” always guarantees human intervention and, consequently, does not rely on any fully automated processes, it raises concerns regarding the actual protection of the taxpayer and the exercise of their right to defense. The use of algorithms in tax matters seems to respond to the needs of a historic shift occurring in Italy, namely, the transition from inquisitorial and repressive taxation to collaborative taxation based on compliance.
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