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

Błażej Kuźniacki

doi:10.18778/1509-877X.02.03

Authors

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

DOI:

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

Keywords:

tax law, artificial intelligence, technology, future, potential

Abstract

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 development of AI applications to tax law, and the prospective applications of AI to tax law.

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