| 000 | 00994nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c148850 _d148850 |
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| 003 | ES-MaIEF | ||
| 005 | 20240126103039.0 | ||
| 007 | ta | ||
| 008 | 240125t2023 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 245 | 0 |
_aGenerative AI _bthe power behind large language models and their use in tax administration _c by Jeffrey Owens, Anastasiya Piakarskaya, Nathalia Olivera Costa and Rhoda Noreen Kwamboka Nyamongo |
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| 500 | _aResumen. | ||
| 520 | _aThis article delves into the prospective use of artificial intelligence within tax administrations and deliberate on the inherent legal, ethical, and practical risks linked to their implementation. | ||
| 650 | 4 |
_aADMINISTRACION TRIBUTARIA _97307 |
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| 650 | 4 |
_aINTELIGENCIA ARTIFICIAL _947498 |
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| 650 | 4 |
_aAPLICACION _927355 |
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| 700 | 1 |
_92712 _aOwens, Jeffrey |
|
| 773 | 0 |
_9171007 _oOP 138-Bis/2023/112/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 112, n. 9, November 27, 2023, p. 1255-1274 |
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| 942 | _cART | ||