Considerazioni eterodosse sull’elemento soggettivo delle sanzioni tributarie. Responsabilità oggettiva, gestione del rischio, intelligenza artificiale, deontologia professionale ed etica del profitto

The question about the subjective element of attribution of responsibility for the administrative tax sanctions is currently in a dangerous shadow cone. Behind the motivational laziness of tax offices hides the risk of application of a form of objective responsibility, which ends up being the serious consequence of the damages caused by a technically poor legislation on the one hand, and the unjustifiable factor of financial rebalancing, for the State finances, on the other. The quest for a new physiology is necessary, with the identification of guidelines suitable to define the role-model agent by which the diligence of the good taxpayer may be assessed, and the models of virtuous conduct. Neglected, but not negligible, is the role of the professionals, in the search for a new role, legitimization and deontological outline. The issue is particularly current, also in view of the likely entry on the scene of procedures and obligations managed by artificial intelligence, to make sure that the ethics of profit be always linked to the ethics of responsibility and the foundations of a democratic state remain firm. Keywords: tax sanctions, subjective element, objective responsibility, risk management, artificial intelligence, professional deontology, ethics of profit.