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

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 task...

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Main Author: Elżbieta Feret
Format: Article
Language:English
Published: University of Gdańsk 2024-12-01
Series:Financial Law Review
Online Access: https://ejournals.eu/en/journal/financial-law-review/article/artificial-intelligence-and-the-financial-security-of-the-state-on-the-example-of-poland
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author Elżbieta Feret
author_facet Elżbieta Feret
author_sort Elżbieta Feret
collection DOAJ
description 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.
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spelling doaj-art-75beb7c28db94a6f95b4b607d36d210c2025-02-05T12:14:51ZengUniversity of GdańskFinancial Law Review2299-68342024-12-0120243435610.4467/22996834FLR.24.013.20922Artificial Intelligence and the Financial Security of the State on the Example of PolandElżbieta Feret0https://orcid.org/0000-0001-9283-0316 Faculty of Law and Administration 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. https://ejournals.eu/en/journal/financial-law-review/article/artificial-intelligence-and-the-financial-security-of-the-state-on-the-example-of-poland
spellingShingle Elżbieta Feret
Artificial Intelligence and the Financial Security of the State on the Example of Poland
Financial Law Review
title Artificial Intelligence and the Financial Security of the State on the Example of Poland
title_full Artificial Intelligence and the Financial Security of the State on the Example of Poland
title_fullStr Artificial Intelligence and the Financial Security of the State on the Example of Poland
title_full_unstemmed Artificial Intelligence and the Financial Security of the State on the Example of Poland
title_short Artificial Intelligence and the Financial Security of the State on the Example of Poland
title_sort artificial intelligence and the financial security of the state on the example of poland
url https://ejournals.eu/en/journal/financial-law-review/article/artificial-intelligence-and-the-financial-security-of-the-state-on-the-example-of-poland
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