{"id":87881,"date":"2026-10-13T05:52:42","date_gmt":"2026-10-13T03:52:42","guid":{"rendered":"https:\/\/www.livemag.it\/?p=87881"},"modified":"2026-10-13T05:55:59","modified_gmt":"2026-10-13T03:55:59","slug":"i-controlli-fiscali-nellera-dellai","status":"publish","type":"post","link":"https:\/\/www.livemag.it\/index.php\/2026\/10\/13\/i-controlli-fiscali-nellera-dellai\/","title":{"rendered":"I controlli fiscali nell&#8217;era dell&#8217;AI"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>DA QUESTA SETTIMANA L&#8217;AVVOCATO TRIBUTARISTA CRISTIANO RICCI SAR\u00c0 PROTAGONISTA DELLA SEZIONE &#8220;IL TRIBUTARISTA&#8221;, OFFRENDO CONSIGLI UTILI IN MATERIA AI NOSTRI LETTORI<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019intelligenza artificiale \u00e8 ormai entrata a pieno ritmo all\u2019interno dei controlli fiscali. Del resto, oggi i c.d. evasori \u2013 soprattutto quelli che architettano vere e proprie frodi con risvolti anche penali \u2013 possono servirsi di strumenti sempre pi\u00f9 sofisticati: sarebbe impensabile, quindi, pretendere che l\u2019Agenzia delle Entrate la contrasti con mezzi rimasti fermi al passato. Se cambiano le tecniche degli evasori, devono evolvere anche quelle di chi \u00e8 chiamato a individuarli.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019intelligenza artificiale pu\u00f2 incrociare enormi quantit\u00e0 di dati, rilevare incongruenze e segnalare operazioni sospette con una rapidit\u00e0 impensabile per un essere umano. \u00c8 dunque un alleato prezioso dell\u2019Amministrazione finanziaria. Gi\u00e0 da tempo, del resto, il Fisco osserva anche lo stile di vita ostentato dai contribuenti sui social da cui ben pu\u00f2 trarre indizi di eventuale ricchezza non dichiarata. Quest\u2019ultima non \u00e8 intelligenza artificiale ma \u00e8 certamente uno strumento utile in dote all\u2019Erario.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ci\u00f2 che bisogna considerare, per\u00f2, \u00e8 che una singola anomalia non pu\u00f2 essere considerata automaticamente un\u2019evasione ma, al contrario, soltanto un segnale da verificare e approfondire \u201cartigianalmente\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Proprio qui emerge il limite della tecnologia. L\u2019intelligenza artificiale segue i binari dei dati e delle istruzioni ricevute, anche sotto forma di prompt. Pu\u00f2 individuare uno schema \u2013 magari ricorrente \u2013, ma non prova sentimenti n\u00e9 sensazioni, n\u00e9 pu\u00f2 agire con alcun istinto umano. Di conseguenza, essa pu\u00f2 non cogliere ci\u00f2 che caratterizza il singolo caso: le circostanze concrete, una spiegazione plausibile o una vicenda personale fuori dall\u2019ordinario. Un funzionario, invece, pu\u00f2 ascoltare, approfondire, collegare elementi apparentemente secondari ed esercitare quella sensibilit\u00e0 di giudizio che una macchina non possiede.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per questo il controllo umano, ad oggi, resta essenziale e l\u2019Agenzia delle Entrate deve verificare la qualit\u00e0 dei dati e l\u2019affidabilit\u00e0 degli strumenti impiegati.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E il contribuente? Conformemente allo Statuto dei diritti del contribuente deve poter ovviamente conoscere le ragioni e gli elementi sui quali si fonda la contestazione al fine di difendersi. E siamo certi che, allo stato attuale, l\u2019IA sia in grado di garantire tale diritto? Sarebbe necessario, forse, che prima di utilizzare l\u2019IA nei controlli fiscali venga disciplinato a sua volta la modalit\u00e0 con cui essa deve essere usata onde non violare i diritti del contribuente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ben venga, dunque, un Fisco tecnologicamente pi\u00f9 forte, ma a una condizione: che l\u2019algoritmo aiuti a individuare i problemi, senza sostituirsi completamente a chi deve comprenderli e decidere.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Perch\u00e9 la lotta all\u2019evasione richiede strumenti sofisticati, ma anche garanzia umane!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DA QUESTA SETTIMANA L&#8217;AVVOCATO TRIBUTARISTA CRISTIANO RICCI SAR\u00c0 PROTAGONISTA DELLA SEZIONE &#8220;IL TRIBUTARISTA&#8221;, OFFRENDO CONSIGLI UTILI IN MATERIA AI NOSTRI LETTORI L\u2019intelligenza artificiale \u00e8 ormai entrata a pieno ritmo all\u2019interno dei controlli fiscali. Del resto, oggi i c.d. evasori \u2013 soprattutto quelli che architettano vere e proprie frodi con risvolti anche penali \u2013 possono servirsi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":87882,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"format":"standard"},"jnews_primary_category":[],"jnews_social_meta":[],"jnews_override_counter":[],"jnews_post_split":[],"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[9454],"tags":[8603,9455],"class_list":["post-87881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-il-trubutarista","tag-cristiano-ricci","tag-il-tributarista"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>I controlli fiscali nell&#039;era dell&#039;AI - Live Magazine<\/title>\n<meta name=\"description\" content=\"DA QUESTA SETTIMANA L&#039;AVVOCATO TRIBUTARISTA CRISTIANO RICCI SAR\u00c0 PROTAGONISTA DELLA SEZIONE &quot;IL TRIBUTARISTA\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.livemag.it\/index.php\/2026\/10\/13\/i-controlli-fiscali-nellera-dellai\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"I controlli fiscali nell&#039;era dell&#039;AI - 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