Riscos e desafios para o contribuinte com a aplicação de big data e inteligência artificial na administração tributária
DOI:
https://doi.org/10.53641/junta.v9i1.169Palavras-chave:
Big Data, Inteligência Artificial, Administração Tributária, Cumprimento Tributário, Fiscalização Tributária, Auditoria Digital, Contabilidade, ContribuintesResumo
A transformação digital impulsionou a incorporação de tecnologias baseadas em Big Data e Inteligência Artificial nos processos de administração tributária, gerando mudanças significativas na fiscalização, no controle fiscal e no cumprimento das obrigações tributárias. O objetivo desta pesquisa foi identificar e analisar os principais riscos e desafios enfrentados pelos contribuintes diante da aplicação dessas tecnologias. Foi realizada uma revisão documental de caráter narrativo e integrativo, utilizando a base de dados Scopus como principal fonte de informação. A busca permitiu identificar 32 artigos científicos publicados entre 2022 e 2026 nas áreas de contabilidade, economia e auditoria. Os resultados mostram que essas tecnologias fortalecem a detecção de fraudes, a gestão do risco fiscal e a eficiência administrativa; entretanto, também geram riscos relacionados à privacidade, transparência algorítmica, vieses e dependência tecnológica. Além disso, apresentam desafios associados à adaptação tecnológica, competências digitais e atualização profissional. Conclui-se que sua implementação requer o equilíbrio entre inovação, eficiência e proteção dos direitos dos contribuintes
Downloads
Referências
Afzal, M. T., Yan, J. C., Li, H., & Vasarhelyi, M. (2026). Beyond the bottom line: using generative AI to extract narrative financial disclosures. International Journal of Accounting Information Systems, 57. https://doi.org/10.1016/j.accinf.2026.100777
Agus, A. A., Rizal, A., Muhajir, M., & Jamalong, A. (2025). From awareness to action: rethinking high school civic education for the digital generation in Indonesia. Cogent Education, 12(1). https://doi.org/10.1080/2331186X.2025.2534156
Al Najjar, M., Gaber Ghanem, M., Mahboub, R., & Nakhal, B. (2024). The Role of Artificial Intelligence in Eliminating Accounting Errors. Journal of Risk and Financial Management, 17(8). https://doi.org/10.3390/jrfm17080353
Alrjoub, A. M. S., Al-Qudah, L. A. M., Al-Othman, L. N., Bataineh, A., Aburisheh, K. E., & Alkarabsheh, F. (2023). INFORMATION TECHNOLOGY AND ITS ROLE IN IMPROVING THE QUALITY OF FINANCIAL CONTROL DUE TO CORONA PANDEMIC: THE JORDANIAN INCOME TAX AS A CASE STUDY. International Journal of Professional Business Review, 8(4). https://doi.org/10.26668/businessreview/2023.v8i4.1568
Alseikh, A. S. H., Al-Zaqeba, M. A. A., & Muhammad, I. (2026). THE ROLE OF ARTIFICIAL INTELLIGENCE IN REDUCING TAX EVASION: AN IMPLEMENTATION STRATEGY. Corporate and Business Strategy Review, 7(1), 112–122. https://doi.org/10.22495/cbsrv7i1art10
AlSobeh, A., El Rob, M. F. A., Rouibah, K., & Shatnawi, A. (2025). Proactive detection of tax fraud using explainable AI techniques: A hybrid approach. Issues in Information Systems, 26(3), 255–274. https://doi.org/10.48009/3_iis_2025_2025_120
Amirgaliyeva, A., Kaliyeva, Y., Kadyrova, K., Nurpeisova, N., Bolshekbaeva, K., & Beisekova, P. (2025). IDENTIFYING AREAS FOR IMPROVING MANAGEMENT ACCOUNTING TOOLS IN THE FOOD INDUSTRY. Eastern-European Journal of Enterprise Technologies, 1(13(133)), 27–34. https://doi.org/10.15587/1729-4061.2025.322429
Azenzoul, A., Mahouat, N., Mokhlis, K., & Moussaid, A. (2025). Digital Transformation and Corporate Tax Avoidance: Evidence from Moroccan Listed Firms. Journal of Risk and Financial Management, 18(10). https://doi.org/10.3390/jrfm18100575
Battaglini, M., Guiso, L., Lacava, C., Miller, D. L., & Patacchini, E. (2025). Refining public policies with machine learning: The case of tax auditing. Journal of Econometrics, 249. https://doi.org/10.1016/j.jeconom.2024.105847
Baumöhl, E., Antol, R., Výrost, T., & Bačo, T. (2025). Machine Learning Meets Tax Fraud: Insights from Slovakia. Ekonomicky Casopis, 73(5–6), 181–209. https://doi.org/10.31577/ekoncas.2025.05-06.01
Borrotti, M., Rabasco, M., & Santoro, A. (2023). Using accounting information to predict aggressive tax location decisions by European groups. Economic Systems, 47(3). https://doi.org/10.1016/j.ecosys.2023.101090
Choque Durán, I. A. (2021). Impacto de la economía digital en la recaudación tributaria del Perú. Tesis de grado, Universidad Nacional Mayor de San Marcos.
Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & State, V. (2022). Digitization of Accounting: The Premise of the Paradigm Shift of Role of the Professional Accountant. Applied Sciences, 12(7), 3359. https://doi.org/10.3390/app12073359
Cuenca-López, J. M., Martín-Cáceres, M. J., & Estepa-Giménez, J. (2021). Teacher training in heritage education: good practices for citizenship education. Humanities and Social Sciences Communications, 8(1). https://doi.org/10.1057/s41599-021-00745-6
Ershaid, D. (2025). THE ROLE OF FINTECH IN TRANSFORMING RISK MANAGEMENT AND FINANCIAL SERVICES: A SYSTEMATIC REVIEW AND META-ANALYSIS. Financial and Credit Activity: Problems of Theory and Practice, 2(61), 409–429. https://doi.org/10.55643/fcaptp.2.61.2025.4698
Fuentes Doria, D. D., Toscano Hernández, A., & Fajardo Pereira, J. E. (2025). Artificial intelligence models in corporate financial and accounting processes: systematic literature review. Revista Venezolana de Gerencia, 30(110), 913–926. https://doi.org/10.52080/rvgluz.30.110.8
Godoy, M. P., Rusu, C., & Ugalde, J. (2022). Information Consumer Experience: A Systematic Review. Applied Sciences (Switzerland), 12(24). https://doi.org/10.3390/app122412630
Gómez-Villegas, M., & Ospina-Zapata, C. M. (2022). La investigación contable en Colombia: de la institucionalización formal al conocimiento y la transformación contextual. Contaduría Universidad de Antioquia, 81, 259–293. https://doi.org/10.17533/udea.rc.n81a11
Harymawan, I., Anridho, N., Minanurohman, A., Ningsih, S., Kamarudin, K. A., & Raharjo, Y. (2023). Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2171644
Hesami, S., Jenkins, H., & Jenkins, G. P. (2024). Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns. Digital Government: Research and Practice, 5(3), 1–20. https://doi.org/10.1145/3643687
Hidalgo Calderón, B. (2022). Importancia de la Investigación Bibliométrica en las Áreas de Contabilidad y Finanzas. Revista Académica Arjé, d(1 SE-Publicaciones arbitradas (artículos, ensayos, revisiones bibliográficas)), 101–123. https://revistas.utn.ac.cr/index.php/arje/article/view/508
Hnatyshyn, L., Prokopyshyn, O., Maletska, O., Keleberda, T., & Pylypenko, K. (2025). Digital innovations in accounting as economic growth factors of an enterprise. Scientific Bulletin of Mukachevo State University. Series Economics, 12(1), 75–89. https://doi.org/10.52566/msu-econ1.2025.75
Hosseini Tabaghdehi, S. A., & Ayaz, Ö. (2025). AI ethics in action: a circular model for transparency, accountability and inclusivity. Journal of Managerial Psychology. https://doi.org/10.1108/JMP-03-2024-0177
Kanaparthi, V. K. (2023). Examining the Plausible Applications of Artificial Intelligence & Machine Learning in Accounts Payable Improvement. FinTech, 2(3), 461–474. https://doi.org/10.3390/fintech2030026
Keunen, L. (2024). Banned: Fishing in the Data Tax Lake? A European, Belgian and Dutch perspective on the Legal Grounds Prohibiting Fishing Expeditions. World Tax Journal, 16(1), 129–176. https://doi.org/10.59403/8qrdfa
Liu, Z., Shi, J., & Xu, J. (2024). HE Jiankui’s unprecedented offense and worrying comeback: how scandals reshape the legal governance of scientific research in China? Journal of Responsible Innovation, 11(1). https://doi.org/10.1080/23299460.2024.2372116
Ngoc Hung, D., Thuy Van, V. T., & Archer, L. (2023). Factors affecting the quality of financial statements from an audit point of view: A machine learning approach. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2184225
Organ, J., Machado, A. M., O’Brien, S. M., Ferro-Lebres, V., Pereira, A. I., van Oostrom, M., Rodrigues, P., BotelhoJunior, S., Almeida, J. P. P., Cabo, P. S. A., Shanahan, B. W., O’Gorman, B., Prins Karin, S., de Jonge, M., & Karabulut, N. (2023). Digital Futures Challenge-Based Learning in Higher Education in Europe: The DIFUCH Erasmus+ Project. IFAC-PapersOnLine, 56(2), 9948–9953. https://doi.org/10.1016/j.ifacol.2023.10.694
Pontet Ubal, N. (2023). La investigación en Contabilidad: Desafíos y oportunidades en Uruguay. Cuadernos de Contabilidad, 24, 1–19. https://doi.org/10.11144/Javeriana.cc24.icdo
Prawira, I. F. A., & Anggrayni, F. (2021). How Taxpayers Behavior takes Advantage in Tax Incentives Policy. Studies of Applied Economics, 39(10). https://doi.org/10.25115/eea.v39i10.5559
Puron-Cid, G., & Bolívar, M. P. R. (2016). Financial transparency in Mexican municipalities. An empirical research. ACM International Conference Proceeding Series, 08-10-June, 491–500. https://doi.org/10.1145/2912160.2912169
Rabasco, M., & Battiston, P. (2023). Predicting the deterrence effect of tax audits. A machine learning approach. Metroeconomica, 74(3), 531–556. https://doi.org/10.1111/meca.12420
Rahma, T., & Yuhertiana, I. (2022). Behavioral Intention to Use Online Tax Payments During Covid-19 Pandemic. United International Journal for Research & Technology, 03(07), 52–61.
Rojas Cangahuala, G., Chura Alegre, M., López Orozco, G., & Pinto Díaz, G. (2025). Digital Government and Public Management: Themes, influences, and international collaborations. Revista Venezolana de Gerencia, 30(109), 247–268. https://doi.org/10.52080/rvgluz.30.109.16
Salinas-Valdés, J. J., Torres-Lillo, B., & Tapia-Henríquez, M. (2021). Youth and democratic elections. A co-generative action research with a group of high school students. Revista Electronica Educare, 25(2). https://doi.org/10.15359/ree.25-2.8
Schiebler, T., Lee, N., & Brodbeck, F. C. (2026). Expectancy-disconfirmation and consumer satisfaction: A meta-analysis. Journal of the Academy of Marketing Science, 54(1), 91–112. https://doi.org/10.1007/s11747-024-01078-x
Su, L. (2025). Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China. Baltic Journal of Economics, 25(1), 148–172. https://doi.org/10.1080/1406099X.2025.2488723
Urrutia Flores, M., Terrones Pérez, E. H., & Tufiño Blas, E. G. (2022). La elusión tributaria y la recaudación fiscal en el sector minero del Perú. Revista La Junta, 5(1 SE-Artículos), 67–79. https://doi.org/10.53641/junta.v5i1.87
Vozár, A., & Bán, E. (2024). Digitalisation, digital transformation – In the practice of the National Tax and Customs Office. Public Finance Quarterly, 70(1), 85–107. https://doi.org/10.35551/PFQ_2024_1_5
Wang, W., Guan, S., Li, J., Tang, Y., & He, T. (2025). The impact of Fintech on bank developmentA meta-analysis investigation. E a M: Ekonomie a Management, 28(1), 152–169. https://doi.org/10.15240/tul/001/2025-1-010
Weichen, X., & Mayburov, I. А. (2026). The Role of Corporate Digital Transformation in Tax Evasion Practices: The Case of China’s Non-Financial Listed Companies. Journal of Tax Reform, 12(1), 177–198. https://doi.org/10.15826/jtr.2026.12.1.246
Yamini, S., Fousiani, K., & Wisse, B. (2023). Self-construal, face concerns and conflict management strategies: a meta-analysis. Cross Cultural and Strategic Management, 30(2), 375–412. https://doi.org/10.1108/CCSM-07-2021-0130
Zhao, J., & Wang, X. (2024). Unleashing efficiency and insights: Exploring the potential applications and challenges of ChatGPT in accounting. Journal of Corporate Accounting and Finance, 35(1), 269–276. https://doi.org/10.1002/jcaf.22663
Downloads
Publicado
Edição
Secção
Licença
Direitos de Autor (c) 2026 Gustavo Moisés Zárate-Poma
Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição 4.0.
