Application of artificial intelligence to tax control of online commerce and the impact on fiscal security Cover Image

Приложение на изкуствения интелект при извършване на данъчен контрол върху онлайн търговията и влиянието върху финансовата сигурност
Application of artificial intelligence to tax control of online commerce and the impact on fiscal security

Author(s): Nedyalka Ivanova Petrova
Subject(s): Politics / Political Sciences, Politics, Economy, Essay|Book Review |Scientific Life, Security and defense, Conference Report, Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: Висше училище по сигурност и икономика (ВУСИ)
Keywords: artificial intelligence; electronic revisions; fiscal security; data processing; courier services
Summary/Abstract: The report examines the application of artificial intelligence in the execution of revisions of e-commerce merchants through courier services in connection with the collection and comparison of a large amount of data in electronic format. Attention shall also be paid to the case-law in which the tax assessments under appeal concerning those revisions are annulled.