Bal, Aleksandra
Ruled by algorithms the use of "black box" models in tax law / by Aleksandra Bal .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF. Acceso por claves.
Resumen.
In this article, the author evaluates the use of "black box" models as part of EU data protection and human rights legislation, focusing on a new Polish alogrithm-supported system to detect VAT fraud.
IMPUESTOS
PROTECCION DE DATOS
DERECHOS HUMANOS
UNION EUROPEA
POLONIA
Tax Notes International 1048-3306 v. 95, n. 12, September 16, 2019, p. 1159-1165
Ruled by algorithms the use of "black box" models in tax law / by Aleksandra Bal .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF. Acceso por claves.
Resumen.
In this article, the author evaluates the use of "black box" models as part of EU data protection and human rights legislation, focusing on a new Polish alogrithm-supported system to detect VAT fraud.
IMPUESTOS
PROTECCION DE DATOS
DERECHOS HUMANOS
UNION EUROPEA
POLONIA
Tax Notes International 1048-3306 v. 95, n. 12, September 16, 2019, p. 1159-1165