000 01095nab a2200265 c 4500
999 _c141258
_d141258
003 ES-MaIEF
005 20220728132601.0
007 ta
008 191008s2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _aBal, Aleksandra
_959839
245 0 _aRuled by algorithms
_bthe use of "black box" models in tax law
_c by Aleksandra Bal
260 _c2019
500 _aDisponible también en formato electrónico en la Biblioteca del IEF. Acceso por claves.
500 _aResumen.
520 _aIn 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.
650 _aIMPUESTOS
_947460
650 4 _aPROTECCION DE DATOS
_948171
650 4 _942446
_aDERECHOS HUMANOS
650 4 _948644
_aUNION EUROPEA
650 4 _aPOLONIA
_948075
773 0 _9161151
_oOP 138-Bis/2019/95/12
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 95, n. 12, September 16, 2019, p. 1159-1165
942 _cART