Alexander Feldhaus
Die Finanzverwaltung und ihre Algorithmen
Rechtliche Grenzen regelbasierter und lernender Risikomanagementsysteme im Steuerverfahren
[Tax Authorities and Their Algorithms. The Legal Limits of Rule-Based and Smart Risk Management Systems in Tax Proceedings.]
2024. 475 pages. Price for libraries
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Assessing tax no longer relies on human efforts alone, but also on fully automated computer programs. Alexander Feldhaus analyses the various dangers associated with these tools and the resulting legal conditions for their use.