INTERSUBJECTIVE DIGITAL REALITY: The OSIRIS Project as a Paradigm of Innovation in Brazilian Tax Enforcement
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 understand the practical impacts of AI in tax enforcement, aligning with constitutional principles of speed, effectiveness, and equality.