Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration
This study examines the integration of artificial intelligence (AI) in tax law and administration, underscoring key ethical, legal, and socioeconomic dimensions. It explores how AI can improve tax compliance and foster innovation, yet simultaneously raising concerns regarding fairness, transparency...
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| Format: | Article |
| Language: | Polish |
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Lodz University Press
2025-07-01
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| Series: | Acta Universitatis Lodziensis Folia Iuridica |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/Iuridica/article/view/24612 |
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| _version_ | 1849249520991338496 |
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| author | Artur Bogucki |
| author_facet | Artur Bogucki |
| author_sort | Artur Bogucki |
| collection | DOAJ |
| description |
This study examines the integration of artificial intelligence (AI) in tax law and administration, underscoring key ethical, legal, and socioeconomic dimensions. It explores how AI can improve tax compliance and foster innovation, yet simultaneously raising concerns regarding fairness, transparency, and accountability. Specific risks, including data bias, breaches of privacy, and over-reliance on automated risk-scoring, illustrate the need for robust legal frameworks such as the GDPR and the AI Act. Socioeconomic implications – notably labour displacement and income inequality – spotlight the necessity for equitable policies and responsible AI governance. Drawing on Ethical, Legal, and Social Aspects (ELSA) as well as Responsible Research and Innovation (RRI) frameworks, this research provides recommendations for a comprehensive approach, emphasising stakeholder engagement, transparency, and continuous oversight. Ultimately, a balanced blend of technological ingenuity and principled governance is essential to ensure that AI’s transformative potential truly serves the public interest in tax law and administration.
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| format | Article |
| id | doaj-art-1f1ce20cbf0c4fb4922ed3db251059b5 |
| institution | Kabale University |
| issn | 0208-6069 2450-2782 |
| language | Polish |
| publishDate | 2025-07-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Acta Universitatis Lodziensis Folia Iuridica |
| spelling | doaj-art-1f1ce20cbf0c4fb4922ed3db251059b52025-08-20T03:57:32ZpolLodz University PressActa Universitatis Lodziensis Folia Iuridica0208-60692450-27822025-07-0111010.18778/0208-6069.110.12Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax AdministrationArtur Bogucki0https://orcid.org/0000-0002-9616-3159SGH Warsaw School of Economics This study examines the integration of artificial intelligence (AI) in tax law and administration, underscoring key ethical, legal, and socioeconomic dimensions. It explores how AI can improve tax compliance and foster innovation, yet simultaneously raising concerns regarding fairness, transparency, and accountability. Specific risks, including data bias, breaches of privacy, and over-reliance on automated risk-scoring, illustrate the need for robust legal frameworks such as the GDPR and the AI Act. Socioeconomic implications – notably labour displacement and income inequality – spotlight the necessity for equitable policies and responsible AI governance. Drawing on Ethical, Legal, and Social Aspects (ELSA) as well as Responsible Research and Innovation (RRI) frameworks, this research provides recommendations for a comprehensive approach, emphasising stakeholder engagement, transparency, and continuous oversight. Ultimately, a balanced blend of technological ingenuity and principled governance is essential to ensure that AI’s transformative potential truly serves the public interest in tax law and administration. https://czasopisma.uni.lodz.pl/Iuridica/article/view/24612AI GovernanceTrustworthy AIbias mitigationAI Actalgorithmic transparency |
| spellingShingle | Artur Bogucki Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration Acta Universitatis Lodziensis Folia Iuridica AI Governance Trustworthy AI bias mitigation AI Act algorithmic transparency |
| title | Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration |
| title_full | Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration |
| title_fullStr | Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration |
| title_full_unstemmed | Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration |
| title_short | Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration |
| title_sort | ethical legal and socioeconomic aspects of implementing artificial intelligence in tax administration |
| topic | AI Governance Trustworthy AI bias mitigation AI Act algorithmic transparency |
| url | https://czasopisma.uni.lodz.pl/Iuridica/article/view/24612 |
| work_keys_str_mv | AT arturbogucki ethicallegalandsocioeconomicaspectsofimplementingartificialintelligenceintaxadministration |