"Interoperability and Artificial Intelligence in Tax Enforcement: An Analysis of the OSIRIS Project and its Impacts on Access to Justice and Judicial Efficiency"
Artificial Intelligence. Tax Enforcement. Interoperability. Access to Justice. Judicial Efficiency. OSIRIS Project. Judiciary Power. Executive Power. Digital Transformation. Social Justice.
This dissertation investigates the application of Artificial Intelligence (AI) in tax enforcement, focusing on the OSIRIS Project and analyzing its interoperability between the Judiciary and the Executive branches. The study examines how AI can optimize procedural flows, reduce delays, and expand access to justice, promoting greater efficiency in public management and contributing to social justice. Through an interdisciplinary approach, the research aims to under