Automatisms in statement audits represent one of the most widely used forms of artificial intelligence in the field of taxation. Issues related to balancing the right to protection of taxpayers’ data and the fight against tax evasion also appear to be significant, which requires the use of increasingly advanced technological tools and will be the subject of critical reflection. With particular regard to the tax process, serial cases and the significant amount of appeals, provide the incipit for being able to introduce, refine and enhance the use of predictive justice. In the field of taxation, especially in the presence of serial cases and mass litigation (cadastral assessments, assessments by means of sector studies, income tax assessments, and so on), the precedent may lead to greater predictability for judgments in the making, without necessarily leading to a depersonalisation of judgments.