REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/15048
Pełny rekord metadanych
Pole DCWartośćJęzyk
dc.contributor.authorZalcewicz, Anna-
dc.date.accessioned2023-06-15T12:14:27Z-
dc.date.available2023-06-15T12:14:27Z-
dc.date.issued2023-
dc.identifier.citationBiałostockie Studia Prawnicze, Vol. 28 nr 2, 2023, s. 23-35pl
dc.identifier.issn1689-7404-
dc.identifier.urihttp://hdl.handle.net/11320/15048-
dc.description.abstractThis article addresses the directions of change in the area of control of the collection and distribution of public funds, in the context of the possibility of using new technologies, with a view to compliance with the legal standards of a democratic law-governed state and the challenges facing law-makers in properly legislating the use of AI. Issues related to the risks and threats posed by the implementation of new technologies in the public sector regarding technical (e.g. algorithmic bias) and legal (e.g. inadequate regulation of the possibility of using technology by a public administration) aspects are raised, bearing in mind that incorrect regulation of these issues is not without impact on trust in the state and ensuring the protection of democratic values. Analysing the issues related to the implementation of technological solutions to control public finances, it also indicates new areas for control in the public sector, for example the control of algorithm-based applications.pl
dc.language.isoenpl
dc.publisherFaculty of Law, University of Białystok; Temida 2pl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0pl
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/pl
dc.subjectartificial intelligencepl
dc.subjectnew technologiespl
dc.subjectpublic finance sectorpl
dc.titleNew Technologies in the Control of Public Finances and Building Public Confidence in the Statepl
dc.typeArticlepl
dc.rights.holder© 2023 Anna Zalcewicz published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.pl
dc.identifier.doi10.15290/bsp.2023.28.02.02-
dc.description.Emailazalcewicz@vp.plpl
dc.description.AffiliationWarsaw University of Technology, Polandpl
dc.description.referencesAuditing Machine Learning Algorithms: A White Paper for Public Auditors, http://intosaijournal.org/auditing-machine-learning-algorithms/.pl
dc.description.referencesBanaszak B., Konstytucja Rzeczypospolitej Polskiej. Komentarz (2nd ed.), Warsaw 2012.pl
dc.description.referencesBrennan B., Baccala M., Flynn M., Artificial Intelligence Comes to Financial Statement Audits, CFO.com (2017), http://bit.ly/2Jx3CYO.pl
dc.description.referencesCalo R., Artificial Intelligence Policy: A Primer and Roadmap (9 August 2017), http://dx.doi.org/10.2139/ssrn.3015350.pl
dc.description.referencesCentre for Data Ethics and Innovation, Review into Bias in Algorithmic Decision-Making (November 2020), https://cdei.blog.gov.uk/2020/11/27/overview-of-our-review-into-bias-in-algorithmic-decision-making/.pl
dc.description.referencesDickey G., Blanke S., Seaton L., Machine Learning in Auditing: Current and Future Applications, ‘The CPA Journal’ 2019, vol. 89, pp. 16–21.pl
dc.description.referencesEthics Guidelines for Trustworthy AI, https://digital-strategy.ec.europa.eu/en/library/ethics-guidelines-trustworthy-ai.pl
dc.description.referencesEngin Z., Treleaven P., Algorithmic Government: Automating Public Services and Supporting Civil Servants in Using Data Science Technologies, ‘The Computer Journal’ 2019, vol. 62, no. 3, pp. 451–453.pl
dc.description.referencesEU Guidelines on Ethics in Artificial Intelligence: Context and Implementation, https://www.europarl.europa.eu/RegData/etudes/BRIE/2019/640163/EPRS_BRI(2019)640163_EN.pdf.pl
dc.description.referencesEuropean Parliament resolution of 20 October 2020 on intellectual property rights for the development of artificial intelligence technologies (2020/2015(INI)), O.J. C 404, 06.10.2021.pl
dc.description.referencesEuropean Parliament resolution of 20 October 2020 with recommendations to the Commission on a civil liability regime for artificial intelligence (2020/2014(INL)), O.J. C 404, 06.10.2021.pl
dc.description.referencesEuropean Parliament resolution of 20 October 2020 with recommendations to the Commission on a framework of ethical aspects of artificial intelligence, robotics and related technologies (2020/2012(INL)), O.J. C 404, 06.10.2021.pl
dc.description.referencesExplanatory Memorandum, Proposal for a Regulation of the European Parliament and of the Council laying down harmonised rules on artificial intelligence (Artificial Intelligence Act) and amending certain union legislative acts, 21.04.2021, COM(2021) 206 final, https://eur-lex.europa.eu/legal-content/PL/TXT/HTML/?uri=CELEX:52021PC0206&from=IT.pl
dc.description.referencesGov.uk, The Technology Code of Practice, https://www.gov.uk/guidance/the-technology-code-of-practice.pl
dc.description.referencesHigh-Level Expert Group on Artificial Intelligence, A Definition of Artificial Intelligence: Main Capabilities and Scientific Disciplines, 8 April 2019, https://digital-strategy.ec.europa.eu/en/library/definition-artificial-intelligence-main-capabilities-and-scientific-disciplines.pl
dc.description.referencesKritikos M., Artificial Intelligence ante portas: Legal and Ethical Reflections, European Parliamentary Research Service 2019, STOA/Panel for the Future of Science and Technology, https://www.europarl.europa.eu/RegData/etudes/BRIE/2019/634427/EPRS_BRI(2019)634427_EN.pdf.pl
dc.description.referencesKuźniacki B., Zastosowanie sztucznej inteligencji do prawa podatkowego: Spojrzenie w przeszłość, teraźniejszość i przyszłość, ‘Kwartalnik Prawa Podatkowego’ 2017, no. 2, p. 67.pl
dc.description.referencesLausuntopalvelu.fi, Arviomuistio hallinnon automaattiseen päätöksentekoon liittyvistä yleislainsäädännön sääntelytarpeista (eng.Memorandum Assessing the Regulatory Needs of General Legislation Related to Automatic Administrative Decision-Making, https://www.lausuntopalvelu.fi/FI/Proposal/ParticipationNonJsShowReport?proposalId=081aedb9-f440–436f-abad-a71dd56a6ccapl
dc.description.referencesŁożykowski A., Sarnowski J., GovTech, czyli nowe technologie w sektorze publicznym, Warsaw 2019.pl
dc.description.referencesMaas M.M., Regulating for ‘Normal AI Accidents’: Operational Lessons for the Responsible Governance of AI Deployment, Proceedings of 2018 AAAI/ACM Conference on AI, Ethics, and Society (AIES 18), 2–3 February 2018, New Orleans, Association for Computing Machinery (ACM), https://matthijsmaas.com/uploads/Maas%20-%202018%20-%20Regulating%20for%20Normal%20AI%20Accidents%20Operational%20Lessons.pdf.pl
dc.description.referencesOECD, Artificial Intelligence, Machine Learning and Big Data in Finance: Opportunities, Challenges, and Implications for Policy Makers (2021), https://www.oecd.org/finance/artificial-intelligence-machine-learning-big-data-in-finance.htm.pl
dc.description.referencesOECD, Building Trust to Reinforce Democracy: Main Findings from the 2021 OECD Survey on Drivers of Trust in Public Institutions, Paris 2022.pl
dc.description.referencesO’Neil C., Broń matematycznej zagłady. Jak algorytmy zwiększają nierówności i zagrażają demokracji, Warsaw 2017.pl
dc.description.referencesResolution No. 196 of the Council of Ministers of 28 December 2020 on the establishment of ‘Policy for the development of artificial intelligence in Poland from 2020’, Polish Monitor of 2021.pl
dc.description.referencesSuksi M., Administrative Due Process When Using Automated Decisionmaking in Public Administration: Some Notes from a Finnish Perspective, ‘Artificial Intelligence and Law’ 2021, no. 29, p. 89.pl
dc.description.referencesSzostek D., Is the Traditional Method of Regulation (the Legislative Act) Sufficient to Regulate Artificial Intelligence, or Should It Also Be Regulated by an Algorithmic Code? ‘Białostockie Studia Prawnicze’ 2021, vol. 26, no. 3, pp. 45–46.pl
dc.description.referencesTribunal de Contas, https://www.tcontas.pt/pt-pt/MenuSecundario/Noticias/Pages/n20230130–1.aspx.pl
dc.identifier.eissn2719–9452-
dc.description.volume28pl
dc.description.number2pl
dc.description.firstpage23pl
dc.description.lastpage35pl
dc.identifier.citation2Białostockie Studia Prawniczepl
dc.identifier.orcid0000-0002-2459-4398-
Występuje w kolekcji(ach):Białostockie Studia Prawnicze, 2023, Vol. 28 nr 2

Pliki w tej pozycji:
Plik Opis RozmiarFormat 
BSP_28_2_A_Zalcewicz_New_Technologies_in_the_Control_of_Public_Finances.pdf179,66 kBAdobe PDFOtwórz
Pokaż uproszczony widok rekordu Zobacz statystyki


Pozycja ta dostępna jest na podstawie licencji Licencja Creative Commons CCL Creative Commons