Sztuczna inteligencja umożliwia kontrolę finansów publicznych – przegląd inicjatyw amerykańskiego rządu federalnego

In this article, the authors assesses the scope of the use of artificial intelligence technology in the management of the US federal public finance system in the years 2019–2022, with particular emphasis on public finance control. This assessment is indispensable in answering the question of whether artificial intelligence, which is a relatively new technology, is used in the area in question, and to what extent, and most importantly whether, it enables the US federal administration to control public finances. In order to answer this question, a holistic review was carried out of American law standards from the last decade and government documents that directly regulate the issue of artificial intelligence, including the definition of artificial intelligence adopted for the first time in American law, but also a number of other hard law and soft law standards. Law files that are directly or indirectly related to AI. The above allowed the determination of the scope of the political and legal approach to artificial intelligence in the United States of America, as well as the extraction of many conclusions about the use of artificial intelligence and the challenges facing its development. In the opinion of the author, the added value of this publication is the preliminary answer to the question of whether artificial intelligence can change the paradigm of the essence of managing the public finance system.