Sapresti spiegarmi cos'è la giustizia? (Un discorso su interesse fiscale e IA)

Artificial intelligence could assume the guise of a tyrant, hidden behind an apparent facade of democracy, a glittering shell of statistical and arithmetic bytes. This very disguised nature, however, would make it even more dangerous. To pursue this goal, it would be easy to identify fiscal interest as the new Trojan horse, the tool to fortify power and weaken rights. This paper, in light of the principles of the constitutional state, aims to demonstrate how tax interest cannot be defined as a legal principle, but rather as a political or ideological category, and therefore excluded from the balancing process. This balancing must, in fact, occur between the duty to contribute, which cannot be traced back to that interest, and subjective rights. In a renewed vision of the tax phenomenon, however, there is no real contradiction between rights and duties. In the constitutional state, rights and duties do not clash, leaving fragments of themselves on the battlefield, but merge to form a new legal reality, a “third” and axiologically superior interest, constitutive of the pactum unionis and therefore definable as a “general interest,” predisposed to achieving “substantial justice in taxation” through the recognition of rights as having an essential, incompressible core and duties as having an inviolable boundary. The most profound risk posed by AI is that of overturning these boundaries and compromising the constitutional balance.