Dall´Anagrafe tributaria all´interoperabilità delle banche dati: l´analisi del rischio fiscale e le ricadute sul procedimento di accertamento dei tributi

The objectives of the recent tax reform include the interoperability of databases and the use of digital and artificial intelligence to enhance the analysis of tax evasion risk. This is a further strengthening of the Tax Registry and of the Archive of Financial Reports, aimed at a more efficient management of the overall information assets – also coming from abroad – to make the verification and control procedures more effective, also supported, from now on, by algorithmic processing. With respect to the new tools, potentially invasive also for the personal sphere of taxpayers, there is a need to identify new points of balance between the public interest in collecting taxes and the taxpayer’s protection from the administrative procedural stage.