Przeciwdziałanie unikaniu opodatkowania z wykorzystaniem algorytmów i sztucznej inteligencji na przykładzie nadużyć umów o UPO w świetle PPT

• Autorzy: Błażej Kuźniacki

Warianty tytułu

Counteracting Tax Avoidance with the Use of Algorithms and Artificial Intelligence, on the Example of Abuses in UPO Agreements in the Light of PPT

• Języki publikacji: PL

Abstrakty

Supersoniczne tempo rozwoju nowych technologii, w tym sztucznej inteligencji, umożliwia ich coraz szersze i bardziej efektywne zastosowanie do wspomagania pracy człowieka. Powstaje pytanie, czy nowe technologie, w szczególności sztuczna inteligencja, mogą być wykorzystane przez zainteresowane podmioty, np. przez podatników, organy podatkowe, sądy, do adresowania wyzwań związanych ze stosowaniem coraz to bardziej skomplikowanych i złożonych regulacji podatkowych. Celem artykułu jest próba odpowiedzi na to pytanie badawcze poprzez przedstawienie potencjału zastosowania sztucznej inteligencji wobec jednej z najbardziej istotnych norm prawnych o zasięgu globalnym, która jest skierowana przeciwko unikaniu opodatkowania, tj. klauzuli testu głównego celu (ang. principal purpose test) - dalej PPT. Autor finalnie stawia hipotezę, zgodnie z którą stworzenie bardzo skutecznego oprogramowania do wykrywania i zapobiegania zjawisku unikania opodatkowania i zapobiegania mu w skali krajowej i globalnej jest możliwe, a jego wdrożenie będzie zmianą "zasad gry", które nie tylko poprawią wydajność doradców podatkowych i władz podatkowych z różnych państw (niezależnie od stopnia rozwoju państw, wystarczy dostęp do Internetu), ale także wydajność systemów podatkowych na całym świecie. (abstrakt oryginalny)

EN

The supersonic speed of development of new technologies, including artificial intelligence, enables their every broader and more effective use in supporting human work. A question arises whether new technologies, in particular artificial intelligence, can be used by the parties concerned, such as taxpayers, tax authorities or courts, to address challenged connected with the application of the more and more complex tax regulations. This article tries to answer this research question by presenting the potential of AI applications in the context of one of the most important legal norms of global reach, which targets tax avoidance, i.e. the principal purpose test (PPT) rule. Finally, the author puts forward a hypothesis that it is possible to develop very efficient software to detect tax voidance and prevent it on a national and global scale and that its implementation will be a game changer not only in terms of improving the efficiency of tax advisers and tax administrations from various countries (regardless of the degree of the given country's development; access to the Internet would suffice), but also the efficiency of tax systems worldwide.(original abstract)

Słowa kluczowe

PL

Unikanie opodatkowania; Sztuczna inteligencja; Algorytmy; Efektywność algorytmów; Polityka podatkowa

EN

Tax avoidance; Artificial intelligence; Algorithms; Algorithmic effectiveness; Tax policy

• Czasopismo: Przegląd Podatkowy
• Rocznik: 2019
• Numer: nr 5
• Strony: 27--41

Twórcy

autor

Błażej Kuźniacki

• Ministerstwo Finansów; Uniwersytet Oslo; Uniwersytet Amsterdamski

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