Inteligência artificial como ferramenta de apoio à reforma tributária brasileira: inovações tecnológicas e seus impactos na administração fiscal e no planejamento tributário

Abstract

The objective of this study was to analyze the impacts of the Brazilian Tax Reform and to evaluate the use of Artificial Intelligence (AI) as a support tool for tax administration and tax planning. Regarding the data collection method, the research is applied in nature, with a mixed approach, using bibliographic and documentary research, as well as comparative simulations based on normative and economic data from the current tax system and the model proposed by the reform. The results indicate an approximate 35.72% reduction in the tax burden for commercial activities under the Real Profit regime in the state of Goiás, in addition to gains in transparency, predictability, and simplification of ancillary obligations. In terms of the practical application of the study, it was found that the use of AI in tax systems, such as SISAM of the Brazilian Federal Revenue Service and the VICTOR Project of the Supreme Federal Court, contributes to greater agility, accuracy in tax inspection, and strengthening of tax governance. It is concluded that the integration of Tax Reform and Artificial Intelligence has concrete potential to modernize tax administration, provided that it is accompanied by human oversight, ethical use of technology, and responsible data management.