Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration

Artur Bogucki

doi:10.18778/0208-6069.110.12

Autor

Artur Bogucki Szkoła Główna Handlowa w Warszawie https://orcid.org/0000-0002-9616-3159

DOI:

https://doi.org/10.18778/0208-6069.110.12

Słowa kluczowe:

zarządzanie sztuczną inteligencją, godna zaufania sztuczna inteligencja, akt o sztucznej inteligencji, tendencyjności uprzedzeń, przejrzystość algorytmiczna

Abstrakt

Niniejsze opracowanie dotyczy zastosowania sztucznej inteligencji (AI) w administracji podatkowej, przez pryzmat zagadnień etycznych, prawnych i społeczno-ekonomicznych. Analiza sugeruje, że choć AI może usprawnić pobór podatków i wspierać innowacyjność, to jednocześnie rodzi obawy związane z kwestiami takimi jak rzetelność, przejrzystość i rozliczalność działań. Szczególne ryzyko wynika między innymi z obecności błędów w danych treningowych, zagrożeń dla prywatności i nadmiernego polegania na automatycznych systemach punktacji ryzyka, co podkreśla znaczenie koherentnych regulacji prawnych, w tym RODO i Aktu o Sztucznej Inteligencji. Społeczno-ekonomiczne skutki AI – zwłaszcza potencjalne wypieranie miejsc pracy oraz wzrost nierówności dochodowych – wskazują na potrzebę odpowiedzialnych regulacji i polityk publicznych. W niniejszym opracowaniu, w oparciu o ramy Etycznych, Prawnych i Społecznych Aspektów (ELSA) oraz Odpowiedzialnych Badań i Innowacji (RRI), proponuje się rekomendacje łączące zaangażowanie interesariuszy, transparentność oraz stały nadzór. Ostatecznie, jedynie połączenie innowacyjności technologicznej z zasadami prawnymi i etycznymi gwarantuje, że zastosowanie AI w operacji administracji podatkowej będzie służyć dobru społecznemu zgodnie z zasadami godnej zaufania sztucznej inteligencji.

Pobrania

Brak dostępnych danych do wyświetlenia.

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