Ruled by algorithms the use of "black box" models in tax law by Aleksandra Bal
By: Bal, Aleksandra
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Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/12-2 (Browse shelf) | Available | OP 138-Bis/2019/95/12-2 |
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| OP 138-Bis/2019/95/1-2 Très bon | OP 138-Bis/2019/95/12 Tax Notes International | OP 138-Bis/2019/95/12-1 Preliminary estimates of the likely actual revenue effects of the TCJA's provisions | OP 138-Bis/2019/95/12-2 Ruled by algorithms | OP 138-Bis/2019/95/12-3 Expatriation and compliance | OP 138-Bis/2019/95/12-4 Using the OECD Model commentaries and other tools to interpret tax treaties | OP 138-Bis/2019/95/1-3 Germany readies R&D tax incentive program |
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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