1. Bankole, F., Vara, Z.: Artificial Intelligence Systems for Value Added Tax Collection via Self Organizing Map (SOM) (2022)
2. Artemenko, D.A., Porollo, E.V., Novoselov, K.V.: 22 The Transformation of Methodological Principles of Tax Administration on the Basis of Digitalization. Human and Technological Progress Towards the Socio-Economic Paradigm of the Future: Part 3(1), 221 (2020)
3. Winterhalter, J., Sattorov, M., Seiling, L.: The Physical, Human Driven Digital Economy: The Overvaluation of Intangibles and its Effects on Tax and Society. International Tax Studies (ITAXS), Forthcoming (2023)
4. Esposito, E.: Transparency versus explanation: The role of ambiguity in legal AI. Journal of Cross-disciplinary Research in Computational Law, 1(1) (2022)
5. Balasubramaniam, , N., Kauppinen, , M., Hiekkanen, , K. and, Kujala, , S., 2022, March. Transparency and, explainability, of AI systems: ethical guidelines in practice. In Requirements Engineering: Foundation for Software Quality: 28th International Working Conference, REFSQ: Birmingham, UK, March 21–24, 2022, Proceedings, pp. 3–18. Springer International Publishing, Cham (2022)