Estudo sobre a teoria da dominância tecnológica no uso da inteligência artificial aplicada à gestão tributária no Brasil

Abstract

The present study seeks to investigate the technological dominance in the use of artificial intelligence in the routines of the tax area under the light of the technological dominance theory (TTD) developed by Arnold and Sutton (1998), for the accounting and tax areas, analyzing the level of confidence (dominance) of professionals in systems with technologies. The study consists of four parts; the first portrays the objective, as well as addresses the study's justification, since although AI has been around for some time, in the current tax scenario it can be seen as something new, not least because the routines are still performed by technical and manual skills, unlike the tax authorities that are modernizing and demanding a quick delivery of data, creating here, with this inequality between taxpayers and tax authorities, an opportunity for study. The second part deals with the theoretical review, where we focus, in addition to TTD and AI itself, on the tax professional's expertise, familiarity and experience with technologies. The third part includes the description of the methodology, discussing the causal inference, since this study concludes about a causal connection based on the conditions of the occurrence of an effect, as well as addressing the quasi-experiment methodology, since for the application of the survey , we used this method, where 144 professional respondents were separated into two groups (control and treatment). The fourth part refers to the analysis of the results, which were divided into descriptive and statistical, confirming the H2 of this research and, although hypotheses 1 and 3 were not statistically confirmed, based on the survey and descriptive analyzes we have visibility of how much the professionals Brazilian tax professionals already understand technology as a help and value it, of course, while being critical of the results, as they are extremely technical professionals with the capacity to assess, criticize and trust in a balanced way. This appreciation, consequently, also brings a reflection in relation to the academy, with regard to the menus of the courses of accounting sciences.