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Ruled by algorithms the use of "black box" models in tax law by Aleksandra Bal

By: Bal, Aleksandra.
Material type: ArticleArticlePublisher: 2019Subject(s): IMPUESTOS | PROTECCION DE DATOS | DERECHOS HUMANOS | UNION EUROPEA | POLONIA In: Tax Notes International v. 95, n. 12, September 16, 2019, p. 1159-1165Summary: 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.
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OP 138-Bis/2019/95/12-2 (Browse shelf) Available OP 138-Bis/2019/95/12-2

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.

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