Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Journal on Interactive Systems |
Texto Completo: | https://sol.sbc.org.br/journals/index.php/jis/article/view/3879 |
Resumo: | The Democratic State of Law emerged with the objective of improving everyone’s life, restricting the power of tyrants, who, among other arbitrary acts, unfairly taxed the people. While taxes remain crucial for the State’s upkeep, modern rules prevent individuals from enduring excessive burdens. Although new technologies leveraging Artificial Intelligence (AI) hold the promise of enhancing lives, the extent of this improvement raises questions. This study delves into the relationship between individuals and the State, specifically exploring the use of AI in tax-related scenarios. Conducting a comprehensive three-stage investigation, the first stage involved surveying the reasons behind State-imposed limitations on taxation. The second stage identified criteria from computer literature addressing potential AI challenges and strategies for achieving explainability. Additionally, a discussion emphasized the importance of technological models aligning with principles that underpin our society. Then, to understand how actions have been carried out in Public Administration, a Systematic Mapping Study (SMS) was carried out, analyzing works from the ACM Digital Library, SBC OpenLib (SOL) and the ENAP (National School of Public Administration)’s repository (a Gray Literature repository). On the ENAP website, works relating to the Creativity and Innovation Award from the Federal Revenue of Brazil were specifically consulted. In the end, 10 works that met the inclusion criteria were selected. It was concluded that none of them has an AI explainable model, considering the interpretability criteria of models (Rules and logic, Data visualization, and Model documentation). In light of this, it is recommended that studies addressing the use of AI in Public Administration incorporate a dedicated section discussing the explainability of models. |
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Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial IntelligenceDemocracyAITaxationLawSystematic Mapping StudyThe Democratic State of Law emerged with the objective of improving everyone’s life, restricting the power of tyrants, who, among other arbitrary acts, unfairly taxed the people. While taxes remain crucial for the State’s upkeep, modern rules prevent individuals from enduring excessive burdens. Although new technologies leveraging Artificial Intelligence (AI) hold the promise of enhancing lives, the extent of this improvement raises questions. This study delves into the relationship between individuals and the State, specifically exploring the use of AI in tax-related scenarios. Conducting a comprehensive three-stage investigation, the first stage involved surveying the reasons behind State-imposed limitations on taxation. The second stage identified criteria from computer literature addressing potential AI challenges and strategies for achieving explainability. Additionally, a discussion emphasized the importance of technological models aligning with principles that underpin our society. Then, to understand how actions have been carried out in Public Administration, a Systematic Mapping Study (SMS) was carried out, analyzing works from the ACM Digital Library, SBC OpenLib (SOL) and the ENAP (National School of Public Administration)’s repository (a Gray Literature repository). On the ENAP website, works relating to the Creativity and Innovation Award from the Federal Revenue of Brazil were specifically consulted. In the end, 10 works that met the inclusion criteria were selected. It was concluded that none of them has an AI explainable model, considering the interpretability criteria of models (Rules and logic, Data visualization, and Model documentation). In light of this, it is recommended that studies addressing the use of AI in Public Administration incorporate a dedicated section discussing the explainability of models.Brazilian Computer Society2024-04-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/vnd.openxmlformats-officedocument.spreadsheetml.sheethttps://sol.sbc.org.br/journals/index.php/jis/article/view/387910.5753/jis.2024.3879Journal of Interactive Systems; v. 15 n. 1 (2024); 333-348Journal on Interactive Systems; Vol. 15 No. 1 (2024); 333-3482763-771910.5753/jis.2024reponame:Journal on Interactive Systemsinstname:Sociedade Brasileira de Computação (SBC)instacron:SBCenghttps://sol.sbc.org.br/journals/index.php/jis/article/view/3879/2587https://sol.sbc.org.br/journals/index.php/jis/article/view/3879/2586Copyright (c) 2024 Erik Henrique da Costa Nunes, Junior Cezar Bezerra de Oliveira, Laura Maria de Queiroz Melo, Carlos Eduardo A. Feitosa, Ingrid Teixeira Monteirohttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessda Costa Nunes, Erik HenriqueOliveira, Junior Cezar Bezerra deMelo, Laura Maria de QueirozFeitosa, Carlos Eduardo A.Monteiro, Ingrid Teixeira2024-02-18T15:00:33Zoai:ojs2.sol.sbc.org.br:article/3879Revistahttps://sol.sbc.org.br/journals/index.php/jis/ONGhttps://sol.sbc.org.br/journals/index.php/jis/oaijis@sbc.org.br2763-77192763-7719opendoar:2024-02-18T15:00:33Journal on Interactive Systems - Sociedade Brasileira de Computação (SBC)false |
dc.title.none.fl_str_mv |
Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence |
title |
Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence |
spellingShingle |
Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence da Costa Nunes, Erik Henrique Democracy AI Taxation Law Systematic Mapping Study |
title_short |
Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence |
title_full |
Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence |
title_fullStr |
Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence |
title_full_unstemmed |
Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence |
title_sort |
Democracy out-of-the-box: analysis of compliance with constitutional principles in tax policies that use Artificial Intelligence |
author |
da Costa Nunes, Erik Henrique |
author_facet |
da Costa Nunes, Erik Henrique Oliveira, Junior Cezar Bezerra de Melo, Laura Maria de Queiroz Feitosa, Carlos Eduardo A. Monteiro, Ingrid Teixeira |
author_role |
author |
author2 |
Oliveira, Junior Cezar Bezerra de Melo, Laura Maria de Queiroz Feitosa, Carlos Eduardo A. Monteiro, Ingrid Teixeira |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
da Costa Nunes, Erik Henrique Oliveira, Junior Cezar Bezerra de Melo, Laura Maria de Queiroz Feitosa, Carlos Eduardo A. Monteiro, Ingrid Teixeira |
dc.subject.por.fl_str_mv |
Democracy AI Taxation Law Systematic Mapping Study |
topic |
Democracy AI Taxation Law Systematic Mapping Study |
description |
The Democratic State of Law emerged with the objective of improving everyone’s life, restricting the power of tyrants, who, among other arbitrary acts, unfairly taxed the people. While taxes remain crucial for the State’s upkeep, modern rules prevent individuals from enduring excessive burdens. Although new technologies leveraging Artificial Intelligence (AI) hold the promise of enhancing lives, the extent of this improvement raises questions. This study delves into the relationship between individuals and the State, specifically exploring the use of AI in tax-related scenarios. Conducting a comprehensive three-stage investigation, the first stage involved surveying the reasons behind State-imposed limitations on taxation. The second stage identified criteria from computer literature addressing potential AI challenges and strategies for achieving explainability. Additionally, a discussion emphasized the importance of technological models aligning with principles that underpin our society. Then, to understand how actions have been carried out in Public Administration, a Systematic Mapping Study (SMS) was carried out, analyzing works from the ACM Digital Library, SBC OpenLib (SOL) and the ENAP (National School of Public Administration)’s repository (a Gray Literature repository). On the ENAP website, works relating to the Creativity and Innovation Award from the Federal Revenue of Brazil were specifically consulted. In the end, 10 works that met the inclusion criteria were selected. It was concluded that none of them has an AI explainable model, considering the interpretability criteria of models (Rules and logic, Data visualization, and Model documentation). In light of this, it is recommended that studies addressing the use of AI in Public Administration incorporate a dedicated section discussing the explainability of models. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-04-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://sol.sbc.org.br/journals/index.php/jis/article/view/3879 10.5753/jis.2024.3879 |
url |
https://sol.sbc.org.br/journals/index.php/jis/article/view/3879 |
identifier_str_mv |
10.5753/jis.2024.3879 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://sol.sbc.org.br/journals/index.php/jis/article/view/3879/2587 https://sol.sbc.org.br/journals/index.php/jis/article/view/3879/2586 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/vnd.openxmlformats-officedocument.spreadsheetml.sheet |
dc.publisher.none.fl_str_mv |
Brazilian Computer Society |
publisher.none.fl_str_mv |
Brazilian Computer Society |
dc.source.none.fl_str_mv |
Journal of Interactive Systems; v. 15 n. 1 (2024); 333-348 Journal on Interactive Systems; Vol. 15 No. 1 (2024); 333-348 2763-7719 10.5753/jis.2024 reponame:Journal on Interactive Systems instname:Sociedade Brasileira de Computação (SBC) instacron:SBC |
instname_str |
Sociedade Brasileira de Computação (SBC) |
instacron_str |
SBC |
institution |
SBC |
reponame_str |
Journal on Interactive Systems |
collection |
Journal on Interactive Systems |
repository.name.fl_str_mv |
Journal on Interactive Systems - Sociedade Brasileira de Computação (SBC) |
repository.mail.fl_str_mv |
jis@sbc.org.br |
_version_ |
1796797411549511680 |