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Artificial Intelligence and the Financial Security of the State on the Example of Poland

Publication date: 20.12.2024

Financial Law Review, 2024, Issue 35 (3)/2024, pp. 43 - 56

https://doi.org/10.4467/22996834FLR.24.013.20922

Authors

Elżbieta Feret
Faculty of Law and Administration, University of Rzeszów, Poland
https://orcid.org/0000-0001-9283-0316 Orcid
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Titles

Artificial Intelligence and the Financial Security of the State on the Example of Poland

Abstract

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.

References

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Information

Information: Financial Law Review, 2024, Issue 35 (3)/2024, pp. 43 - 56

Article type: Original article

Authors

https://orcid.org/0000-0001-9283-0316

Elżbieta Feret
Faculty of Law and Administration, University of Rzeszów, Poland
https://orcid.org/0000-0001-9283-0316 Orcid
All publications →

Faculty of Law and Administration, University of Rzeszów, Poland

Published at: 20.12.2024

Received at: 16.10.2024

Accepted at: 19.11.2024

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Elżbieta Feret (Author) - 100%

Information about author:

Elżbieta Feret, Professor for Financial Law, Department of Financial Law, Faculty of Law and Administration, University of Rzeszow, Poland, specializing in financial law and local government finance. Author of 3 books and more than 100 reviewed articles in prestigious journals. Member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe and Centro di ricerca di diritto privato europeo/Research Centre in European Private Law.

Contact email: eferet@ur.edu.pl

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

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Publication languages:

English