Perfil Estratégico de Inadimplência por Quantidade (PEIQ): exame jurídico do uso de ferramentas analíticas para recuperação de créditos públicos

Abstract

I applied the jurimetrics methodology to quantitatively characterize the default of tax credits of federal public agencies and foundations within the State of Rio Grande do Norte, under the responsibility of the Federal Attorney General's Office - PGF, an agency linked to the Federal Attorney General's Office - AGU. I observed evidence that allowed me to structure a strategic delinquency profile by quantity (PEIQ) through the grouping and statistical organization of the examined variables. From this, I inferred the possibility of using Artificial Intelligence and Big Data on a large scale, as instruments for improving collection and efficiency in the recovery of public credits. As a result, using the technique of bibliographic and documentary research, I structured logical and legal reasoning to support a discussion on the risks and consequences of technological innovation in light of the fundamental guarantees of privacy and data confidentiality in the context of Brazilian tax law, adopting as outlines the fundamental duties of paying taxes and of individualization and identification of the citizen, addressing fiscal secrecy and the processing of personal data necessary for improving the tax authorities and for the effectiveness of solidarity and fiscal citizenship.