1 resultado citou: Inteligência Artificial Generativa no direito

Artigo

Artificial Intelligence (AI) applied to tax enforcement: an evaluation of the OSIRIS project in the face of the paradox of judicial inefficiency.

The Brazilian judicial system faces a major challenge with tax enforcement proceedings, characterized by a massive volume of lawsuits, high delays, and low efficiency in the recovering public credit. This article analyzes the dichotomy between the apparent simplicity of the TE legal procedure and the factual complexity faced in practice, based on data from the  report "Justice in Numbers 2024" (CNJ) and research on the cost of TE in the Federal District (FDRP-USP/IPEA). To address these challenges, the article examines the potential use of artificial intelligence through the OSIRIS Project, developed by the University of Brasília (UnB) in partnership with the Attorney General's Office of the Federal District (PGDF) and the Court of Justice of the Federal District and Territories (TJDFT). OSIRIS proposes an architecture guided by procedural logic, demonstrating high accuracy in identifying procedural phases, states, and acts, along with a significant reduction in computational costs. It is concluded that AI has great potential to optimize TE, reduce delays, and increase revenue collection, although further research is needed to precisely quantify these gains. The OSIRIS architecture also presents itself as a replicable model for other areas of law.