Artificial Intelligence and the Legal Responsibilities in Public Financial Administration

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F48135445%3A_____%2F23%3AN0000027" target="_blank" >RIV/48135445:_____/23:N0000027 - isvavai.cz</a>

Result on the web

<a href="https://adjuris.ro/reviste/rdca/Recent%20debates%20in%20cyberspace%20and%20artificial%20intelligence%20law.pdf" target="_blank" >https://adjuris.ro/reviste/rdca/Recent%20debates%20in%20cyberspace%20and%20artificial%20intelligence%20law.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Artificial Intelligence and the Legal Responsibilities in Public Financial Administration

Original language description

New digital technologies, especially tools for gathering information about persons and legal entities, are inevitable in modern public administration. State financial services and the tax administration represent one of the most critical parts of the administrative bodies, creating vast databases of personal and economic data. The exploitation of various software tools, including artificial intelligence for collecting, grouping and evaluating data sets, poses questions about the legal responsibility of the public administration when using such efficient but also assailable tools to intrude into personal and business privacy and space. The paper examines the new trend in the European Union for utilising digital technologies for public financial services. Based on the Czech tax control experience, the paper highlights the procedure's possible risks and weak spots. The paper points out possible benefits both for addressees and public authorities. The paper focuses on the responsibility of the public authority for the accuracy, completeness, and protection of registered data. The authors underline the specifics of the legal responsibility for introducing artificial intelligence into state financial services. The paper concludes with business and legal practice proposals when interacting with public financial administration. The authors examine the mentioned challenges through desk research and analyses of European and national legal regulations. In their considerations and proposals, the authors also lean on their practical experience with public administration.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Recent Debates in Cyberspace and Artificial Intelligence Law

ISBN

978-606-95351-7-2

ISSN

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e-ISSN

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Number of pages

10

Pages from-to

115-124

Publisher name

ADJURIS

Place of publication

Bucharest

Event location

Bucharest

Event date

Mar 31, 2023

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

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