Artificial Intelligence and the Legal Responsibilities in Public Financial Administration
Artificial Intelligence and the Legal Responsibilities in Public Financial Administration

Author(s): Olga Sovová, Zdeněk Fiala
Subject(s): Public Administration, Social Informatics, ICT Information and Communications Technologies, Sociology of Law
Published by: ADJURIS – International Academic Publisher
Keywords: financial administration; digitalisation; artificial intelligence; privacy; legal responsibility;
Summary/Abstract: New digital technologies, especially tools for gathering information about persons and legal entities, are inevitable in modern public administration. State financial services and the tax administration represent one of the most critical parts of the administrative bodies, creating vast databases of personal and economic data. The exploitation of various software tools, including artificial intelligence for collecting, grouping and evaluating data sets, poses questions about the legal responsibility of the public administration when using such efficient but also assailable tools to intrude into personal and business privacy and space. The paper examines the new trend in the European Union for utilising digital technologies for public financial services. Based on the Czech tax control experience, the paper highlights the procedure's possible risks and weak spots. The paper points out possible benefits both for addressees and public authorities. The paper focuses on the responsibility of the public authority for the accuracy, completeness, and protection of registered data. The authors underline the specifics of the legal responsibility for introducing artificial intelligence into state financial services. The paper concludes with business and legal practice proposals when interacting with public financial administration. The authors examine the mentioned challenges through desk research and analyses of European and national legal regulations. In their considerations and proposals, the authors also lean on their practical experience with public administration.

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