www.ciela.net
Author
Assoc. Prof. Atanas Simeonov, PhD
Annotation
The present study aims to initiate a scientific discussion on issues that require timely answers and analyses of the essence, role and existence of the so-called "artificial intelligence"in the field of law, in particular tax law. It is obvious that quantitative accumulations in human knowledge lead to the occurrence of qualitative changes, which I am not convinced that we still understand and appreciate. Human, and the knowledge he already has led to the creation of parallel realities in which we are bound to exist simultaneously. The role of law as a social regulator requires that it find its role in the parallel worlds created by man. As a realm of realized freedom, as Hegel defines it, human freedom, I would add, should not be "used" by his creations, who "did not deserve" to work with his centuries-old created institutions. The ready use of a human creation of Divine origin, such as law, is not inherent in an algorithm created by unknown means, by unknown authors and, above all, with untested abilities. This article aims to provoke a scientific discussion on issues that cannot be kept silent. As a specialist in tax and financial law, I have taken the liberty of exploring the question of the use of artificial intelligence in tax law enforcement and I am convinced that after reading the content, you will be more inclined to in-depth criticism and analysis of the new reality.
Keywords
artificial intelligence, tax enforcement, artificial intelligence system, programming, notifying authority
