Pinto, Heverton Eustáquio2025-09-162025-09-162025LEMES JÚNIOR, João Batista. Uso da inteligência artificial na execução fiscal municipal e suas implicações para o desenvolvimento regional: um estudo de caso em Aparecida de Goiânia-GO. Goiânia (GO), 2025. 133 f Dissertação (Mestrado Profissional em Desenvolvimento Regional) - Centro Universitário Alves Faria, 2022.https://repositorio.unialfa.com.br/handle/123456789/644This dissertation examines the challenges faced by Brazilian municipalities in conducting tax enforcement actions, with emphasis on the municipality of Aparecida de Goiânia, whose district has only one Municipal Public Treasury Court responsible not only for tax enforcement cases but also for Public Registry and Environmental matters. At the time of the research, this judicial unit held the largest caseload within the Goiás Judiciary, characterized by high demand and congestion rates, which compromise judicial efficiency and, consequently, regional development. In this context, the study investigates the potential of Artificial Intelligence (AI) as a tool to support public management, particularly in automating routines, analyzing large volumes of data, and optimizing information processing. Such technological innovations ultimately aim to improve tax collection and expand municipal investment capacity. The methodology is based on a bibliographic review of classical and contemporary authors, including Milton Santos (2003), Tânia Bacelar de Araújo (2000), Celso Furtado (2000), Sérgio Boisier (2005), Michael Porter (1990), Amartya Sen (2000), and Russell and Norvig (2016), combined with a quantitative and qualitative approach, articulating empirical data and interpretative analyses. The study highlights the application of AI in the judicial sphere, with emphasis on the BERNA tool, which generated savings of over R$262 million for the Goiás Judiciary, as well as successful experiences in other municipalities that reinforce these outcomes. The findings demonstrate alignment between the objectives of this research and Sustainable Development Goal (SDG) 16, which seeks to strengthen public institutions, improve governance, and reduce inequalities.ptInteligência ArtificialDesenvolvimento RegionalExecução FiscalGestão pública