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

Błażej Kuźniacki

doi:10.18778/1509-877X.02.03

Autor

Błażej Kuźniacki Uniwersytet w Oslo, Ministerstwo Finansów, Departament Podatków Dochodowych

DOI:

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

Słowa kluczowe:

sztuczna inteligencja, prawo podatkowe

Abstrakt

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.

Pobrania

Brak dostępnych danych do wyświetlenia.

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