The changing reality of the surrounding world has made us realise the value and potential resulting from the use of modern technologies. As it turned out during the pandemic, the use of technical devices enabling the implementation of public tasks without the direct cooperation of people has become indispensable to ensure the functioning of every country.
These modern technologies identified with artificial intelligence technology (hereinafter referred to as AI – artificial intelligence) have been, to an increasing extent, also used in the area related to the financial aspects of the functioning of Poland. Recognising the need to use them, it is necessary to pay attention to ensuring the guarantee of the state’s financial security, which determines its independence of functioning.
Considering the above, the aim of the study will be to determine the manifestations of this technological interference in the financial sphere of its operation in relation to its inherent financial authority. At the same time, to carry out the considerations, it will be necessary, based on legal acts, doctrine and court decisions, to demonstrate the benefits and threats resulting from the use of AI in relation to budget and tax security of the state on the example of Poland.
