Zastosowanie sztucznej inteligencji do prawa podatkowego: Spojrzenie w przeszłość, teraźniejszość i przyszłość
| dc.contributor.author | Kuźniacki, Błażej | |
| dc.date.accessioned | 2019-04-03T09:34:27Z | |
| dc.date.available | 2019-04-03T09:34:27Z | |
| dc.date.issued | 2017 | |
| dc.identifier.issn | 1509-877X | |
| dc.identifier.uri | http://hdl.handle.net/11089/27340 | |
| dc.description.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. | en_GB |
| dc.description.abstract | 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. | pl_PL |
| dc.language.iso | pl | pl_PL |
| dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
| dc.relation.ispartofseries | Tax Law Quarterly; 2 | |
| dc.rights | This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. | pl_PL |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0 | pl_PL |
| dc.subject | tax law | en_GB |
| dc.subject | artificial intelligence | en_GB |
| dc.subject | technology | en_GB |
| dc.subject | future | en_GB |
| dc.subject | potential | en_GB |
| dc.subject | sztuczna inteligencja | pl_PL |
| dc.subject | prawo podatkowe | pl_PL |
| dc.title | Zastosowanie sztucznej inteligencji do prawa podatkowego: Spojrzenie w przeszłość, teraźniejszość i przyszłość | pl_PL |
| dc.title.alternative | Application of Artyficial Intelligence to Tax Law: The Look into the Past, Present and the Future | en_GB |
| dc.type | Article | pl_PL |
| dc.page.number | 55-70 | |
| dc.contributor.authorAffiliation | Uniwersytet w Oslo, Ministerstwo Finansów, Departament Podatków Dochodowych | |
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| dc.contributor.authorEmail | blazej.kuzniacki@gmail.com | |
| dc.identifier.doi | 10.18778/1509-877X.02.03 |
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