The first issue of _Artificial Intelligence and Law_ journal was published in 1992. This paper discusses several topics that relate more naturally to groups of papers than a single paper published in the journal: ontologies, reasoning about evidence, the various contributions of Douglas Walton, and the practical application of the techniques of AI and Law.

The growing use of automated decision-making (ADM) systems in the public sector and the need to control these has raised many legal questions in academic research and in policymaking. One of the timely means of legal control is accountability, which traditionally includes the ability to impose sanctions on the violator as one dimension. Even though many risks regarding the use of ADM have been noted and there is a common will to promote the safety of these systems, the relevance of (...) the safety research has been discussed little in this context. In this article, I evaluate regulating accountability over the use of ADM in the public sector in relation to the findings of safety research. I conducted the study by focusing on ongoing regulatory projects regarding ADM, the Finnish ADM legislation draft and the EU proposal for the AI Act. The critical question raised in the article is what the role of sanctions is. I ask if official accountability could mean more of an opportunity to learn from mistakes, share knowledge and compensate for harm instead of control via sanctions. (shrink)

From 2010 to 2020, Indonesia’s tax-to-gross domestic product (GDP) ratio has been declining. A tax-to-GDP ratio trend of this magnitude indicates that the tax authority lacks the capacity to collect taxes. The tax administration system’s modernization utilizing information technology is thus deemed necessary. Artificial intelligence (AI) technology may serve as a solution to this issue. Using the theoretical frameworks of innovations in tax compliance, the cost of taxation, success factors for information technology governance (SFITG), and AI readiness, this study aims (...) to analyze the costs and benefits, the enablers and inhibitors, and the readiness of the government and related parties to apply AI to modernize the tax administration system in Indonesia. This study used qualitative approaches for the data’s collection and analysis. The data were obtained through a literature study and in-depth interviews. The findings show that AI application in the field of taxation can assist tax authorities in enforcing the law, provide taxpayers with convenience in fulfilling their tax obligations, improve justice for all taxpayers, and reduce tax compliance costs. The openness of Indonesia to technological developments, as evidenced by the AI National Strategy, is a supporting factor in the application of AI in Indonesia, particularly for the modernization of the tax administration system. The absence of specific regulations governing AI adoption, as well as a lack of human resources that can help the tax administration process, data, and infrastructure already support, are the impediments to implementing AI for the modernization of the tax administration system in Indonesia. (shrink)

The field of computational law has increasingly moved into the focus of the scientific community, with recent research analysing its issues and risks. In this article, we seek to draw a structured and comprehensive list of societal issues that the deployment of automatically processable regulation could entail. We do this by systematically exploring attributes of the law that are being challenged through its encoding and by taking stock of what issues current projects in this field raise. This article adds to (...) the current literature not only by providing a needed framework to structure arising issues of computational law but also by bridging the gap between theoretical literature and practical implementation. Key findings of this article are: (1) The primary benefit (efficiency vs. accessibility) sought after when encoding law matters with respect to the issues such an endeavor triggers; (2) Specific characteristics of a project—project type, degree of mediation by computers, and potential for divergence of interests—each impact the overall number of societal issues arising from the implementation of automatically processable regulation. (shrink)