Increased taxation: Artificial intelligence at the service of tax legitimacy

The irruption of artificial intelligence (AI) in public administrations, and more specifically in the field of taxation, is profoundly disrupting the traditional frameworks of tax legitimacy. AI is not just a tool for technical optimization: it is reconfiguring the very modalities of the relationship between the citizen and the State.This book is therefore born of a dual conviction. The first is that AI is an inescapable lever for modernizing tax systems, and that it can, if properly framed, strengthen citizen confidence by making taxation more transparent, fairer and more efficient. The second is that, without ethical, legal and democratic safeguards, the use of AI could, on the contrary, accentuate mistrust, by transforming taxation into an instrument of surveillance and weakening the very foundations of tax consent.