Artificial Intelligence and the Legal Responsibilities in Public Financial Administration

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Artificial Intelligence and the Legal Responsibilities in Public Financial Administration

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Artificial Intelligence and the Legal Responsibilities in Public Financial Administration

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

10

Strana od-do

115-124

Název nakladatele

ADJURIS

Místo vydání

Bucharest

Místo konání akce

Bucharest

Datum konání akce

31. 3. 2023

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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