<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The phenomenon of artificial intelligence and robotics, which has been under investigation for several years, has given rise to new taxation models, which have opened a lively ethical and legal debate in the scientific and cultural community which has not yet subsided. This essay, analyzing the tax effects of the relationship between intelligent machines and humans in the light of the perspectives offered by the new economy and after verifying compatibility with the founding principles of the Italian legal system (first of all, the rule of ‘ability to pay’ pursuant to Article 53 of the Constitution), assesses new taxable cases and tax-levy techniques related to the applications of artificial intelligence, also in the light of the possible tax subjectivity of the robot, in an attempt to make a contribution, from a <italic>de iure condendo</italic> perspective, to the taxation dynamics concerning automated production processes.</p>
</abstract>

The phenomenon of artificial intelligence and robotics, which has been under investigation for several years, has given rise to new taxation models, which have opened a lively ethical and legal debate in the scientific and cultural community which has not yet subsided. This essay, analyzing the tax effects of the relationship between intelligent machines and humans in the light of the perspectives offered by the new economy and after verifying compatibility with the founding principles of the Italian legal system (first of all, the rule of ‘ability to pay’ pursuant to Article 53 of the Constitution), assesses new taxable cases and tax-levy techniques related to the applications of artificial intelligence, also in the light of the possible tax subjectivity of the robot, in an attempt to make a contribution, from a de iure condendo perspective, to the taxation dynamics concerning automated production processes.

Artificial Intelligence and Taxation: Assessment and Critical Issues of Tax-Levy Models

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The phenomenon of artificial intelligence and robotics, which has been under investigation for several years, has given rise to new taxation models, which have...

Artificial Intelligence and Taxation: Assessment and Critical Issues of Tax-Levy Models

Published Online: Oct 22, 2021

Page range: 135 - 151

Received: Apr 20, 2021

Accepted: Jul 15, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.03.07

Keywords
digital personality of the robot, electronic ability to pay, intelligent machines, taxation dynamics, tax-levy models

© 2021 Salvatore Antonello Parente, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Artificial Intelligence and Taxation: Assessment and Critical Issues of Tax-Levy Models

Published Online: Oct 22, 2021

Page range: 135 - 151

Received: Apr 20, 2021

Accepted: Jul 15, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.03.07

Keywordsdigital personality of the robot, electronic ability to pay, intelligent machines, taxation dynamics, tax-levy models

© 2021 Salvatore Antonello Parente, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
digital personality of the robot, electronic ability to pay, intelligent machines, taxation dynamics, tax-levy models