Prof. Alessia Vignoli
School of Economics - Tor Vergata University of Rome, Italy

Title: Augmentation & automation: Rethinking Public Responsibility in the Digital Age

Abstract: Nowadays, digitalization is undoubtedly a topical issue, leading to a necessary and precise analysis on how Public Administration should deal with such a phenomenon. Firstly, digitalization accelerates decisional procedures as well as the interaction between Public Administration and citizens. Conversely, implementing digital supports might affect the integrity of any administrative procedure such as the identification of the parameters for the notice of assessment or the issuance of any administrative decision. Consequently, in relation to an unregulated usage of algorithms in Public Administration, several concerns regarding procedural guarantees and transparency should be raised and examined. Moreover, digitalization might result in a form of overprotection and unaccountability for public authorities and the administration itself. Might it be considered as a serious limit to the right to be heard? Concerning the fiscal matter, there are several examples of AI usage (especially in relation to algorithms), which have led to a widespread use of the expression Fisco Digitale (Digital Revenue Service). Moreover, in the Italian system, any taxpayer has an accessible tax compliance: using the so-called Tax Box in order to download their pre-filled tax declaration. Nevertheless, as it is the result of a mere digital registration of data and receipts (e.g. for medical expenses), the accuracy of such a procedure is being questioned in terms of both completeness and correctness. In addition, in case of inaccuracies in the digital elaboration of data, the taxpayer cannot obtain an adequate solution, not even through a public authority. To sum up, such a complex technical procedure linked to AI might lead to a question of responsibility. In addition, even the citizen is left with no defence against these algorithms used for calculating the minimum income for the Summary Reliability Indices or to have access to the Biennial Preventive Agreement. On the other hand, whilst facing such an impersonal digital power, hidden by a series of complex algorithms, a judge might not deal with those matters, leaving the taxpayer with no legal protection. However, AI and algorithms cannot be analysed from an ideological or prejudicial perspective and digitalization is of fundamental importance to deal with future issues. In conclusion, this subject is often defined as augmentation vs automation, highlighting a pivotal importance of cooperation and interconnection between public authorities and digital tools, leading to a greater administrative responsibility and transparent procedures.

BIO: Full Professor of Tax Law at the University of Rome Tor Vergata – Department of Law. Lawyer registered with the Rome Bar Association and authorized to practice before higher courts. PhD in Tax Law (XIV cycle) with a thesis entitled "Entrepreneurial Discretion and the Tax Relevance of Choices. Coordinator of Second Level Master's programs at the IAD School – University of Rome Tor Vergata – "The tax process between administrative substance and civil form" and "Tax law in international relations." Adjunct professor at the Faculty of Economics of the University of Rome – Tor Vergata – Department of Management and Law. Numerous lectures in courses organized at the School of Economics and Finance – Department of Tax Sciences; at the Academy of the Guardia di Finanza in Castel Porziano and at the Carabinieri Officers School in Rome; for the Second Level Master's program "Introduction to Professional Tax Law" at the University of Rome Tor Vergata; for the Advanced Training Course on tax litigation at the School of Economics and Finance. Lecturer in the project "Active guidance in the school-university transition" funded by the European Union – Next Generation EU. Speaker at numerous scientific conferences. 4. Publications. Author of around 80 articles on tax matters and two monographs: Differential determination of wealth for tax purposes. Reflections on relevance in business taxation, DIKE, 2012, and Jurisdiction in the tax function, 1-244, Wolters Kluwer Cedam, 2020.