Edvin Stefani

Substance, Form, and Machines: AI Assistance and Human Normative Judgment in Taxation

The article proposes an accountable tax-AI architecture built on task classification, authoritative and time-stamped sources, explicit assumptions, traceable evidence, mandatory escalation, reason-giving, taxpayer contestability, and post-deployment audit that treats AI as an evidentiary and analytical assistant while preserving the human responsibility that makes tax law intelligible, challengeable, and legitimate.