Tax, 200 databases against tax evasion. Parliament: stop any abuse of AI

Ensure transparency, verifiability, human supervision and protection of the right of defense on artificial intelligence. Provide for a strengthened justification of tax documents based on AI and evaluate the classification of systems as high risk, with the suggestion of attributing control functions over the use of artificial intelligence by the Tax Authority to the National Taxpayer Guarantor. But it is necessary to maintain and strengthen strong control over undue access and use of tax data.

These are some of the conclusions indicated by the president of the bicameral commission for the supervision of the tax registry Maurizio Casasco (Forza Italia) at the end of the fact-finding investigation on «Measures to combat tax evasion, security of the tax registry databases and protection of the confidentiality of taxpayers' data». A wide-ranging monitoring of the potential of the approximately 200 databases that make up the integrated tax system (Sif) and which can be used by the financial administration. The investigation, following approval next week, will be presented to the House in the Queen's Hall on November 17.

The balance between privacy and combating tax evasion

The fight against tax evasion requires a balance with privacy. Casasco underlines: «In compliance with the indications of the Constitutional Court, the Commission has safeguarded the principle according to which the tax assessment activity cannot be prevented by the legitimate need to protect the private interest in confidentiality but must always achieve a reasonable balance between the two needs, highlighting how a restrictive interpretation of one State compared to others can affect economic competitiveness within the European Union». The reference is to the possibility of carrying out web scraping which, as emerged during the hearing of the Director of Revenue Vincenzo Carbone on 29 October 2025, is permitted in France but not in Italy.

The exchange of information

The Commission focuses decisively on the interoperability of databases because "it allows the existing information assets to be valorised, encouraging the sharing of information between administrations and making more effective control, planning and decision support activities possible". At the same time «the evolution of interoperability processes must proceed in parallel with the strengthening of security systems, through the full traceability of access, the adoption of periodic audit mechanisms and the constant verification of the proportionality of the processing carried out. The objective must not be to limit the circulation of information necessary for the performance of public functions, but rather to ensure that such circulation occurs within a framework of rules that is transparent, controllable and respectful of fundamental rights".

Experimenting with an AI sandbox

The Commission then positively evaluates «the possibility of activating a sandbox dedicated to the experimentation of artificial intelligence in the tax sector which allows the testing in controlled conditions of artificial intelligence systems intended, among other things, for the analysis of tax risk, the prevention of fraud, the identification of anomalies, the promotion of spontaneous compliance and the simplification of relations between administration and taxpayer».

Bank details

The Commission looks carefully at the Financial Police's proposal to move from the annual to the monthly transmission of accounting information from the Financial Reports Archive, to make it available more promptly to the competent administrations.