Zastosowanie sztucznej inteligencji do prawa podatkowego: Spojrzenie w przeszłość, teraźniejszość i przyszłość

• Autorzy: Błażej Kuźniacki
• Języki publikacji: PL

Abstrakty

Artykuł koncentruje się przede wszystkim na potencjale zastosowanie sztucznej inteligencji do prawa podatkowego. Główne pytanie badawcze dotyczy możliwości uzyskania wsparcia ze strony sztucznej inteligencji przez podatników, organy podatkowe i sądy w zakresie stosowania prawa podatkowego. Celem artykułu jest próba odpowiedzi na to pytanie badawcze poprzez przedstawienie genezy, obecnego stanu oraz potencjału rozwojowego zastosowania sztucznej inteligencji do prawa podatkowego. (abstrakt oryginalny)

EN

This paper essentially concentrates on a potential of an application of artificial intelligence (AI) to tax law.The main research question is as follows: whether taxpayers, tax authorities and courts may receive a support of AI in their task associated with tax law? The purpose of the article is to take an attempt to answer to that question by the analysis of the origin of AI and law, the present stage of deve-lopment of AI applications to tax law, and the prospective applications of AI to tax law.(original abstract)

Słowa kluczowe

PL

Prawo podatkowe; Sztuczna inteligencja

EN

Tax regulations; Artificial intelligence

• Czasopismo: Kwartalnik Prawa Podatkowego
• Rocznik: 2017
• Numer: nr 2
• Strony: 55--70

Twórcy

autor

Błażej Kuźniacki

• Uniwersytet w Oslo; Ministerstwo Finansów,

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Identyfikatory

DOI

https://doi.org/10.18778/1509-877X.02.03