CUNHA, Carlos Renato; STAMILE, Natalina; GRUPENMACHER, Betina Treiger. 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, [S. l.], v. 29, n. 3, p. 1–22, 2024. DOI: 10.5020/2317-2150.2024.16864. Disponível em: https://ojs.unifor.br/rpen/article/view/16864. Acesso em: 26 maio. 2026.