Cunha, C.R. et al. 2024. The use of artificial intelligence in tax auditaction and algorithmic opacity: the case of the Customs Selection System Through Machine Learning – SISAM. Pensar - Revista de Ciências Jurídicas. 29, 3 (jul. 2024), 1–22. DOI:https://doi.org/10.5020/2317-2150.2024.16864.