Izabela Frota Melo

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...