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Israeli Tax Authority Reportedly Used an Opaque Automated System to Issue a Fine, Declining to Explain or Disclose the Underlying Calculation

AI Incident Database · article · Jan 11, 2021 · UTC

An Israeli farmer, Moshe Har Shemesh, reportedly received a fine generated by a Tax Authority software system whose calculation officials were allegedly unable to explain. When the farmer reportedly sought access to the program or its source code to understand the basis for the amount, the authority allegedly refused, citing security concerns and the difficulty of extracting the embedded guidelines. The dispute reportedly later moved into legal proceedings focused on whether code and automated decision rules constitute information subject to public disclosure.

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recordType
incident-report
evidenceStatus
reported
region
Global

Reported occurrence date: 2021-01-11T00:00:00.000Z

Evidence & attribution

AI Incident Database, Responsible AI Collaborative; McGregor (2021), Preventing Repeated Real World AI Failures by Cataloging Incidents. Incident-specific contributor credits are available at each citation link. Metadata adapted; article text excluded.

License: CC BY-SA 4.0

First collected: 2026-09-19T22:50:59.123Z. This is not the publication date.

Observed changes

AIIC observation times, not verified publisher revision times. Up to eight recent revisions.

2026-09-20T23:22:28.549Z

  • publishedAt: Not provided2021-01-11T00:00:00.000Z