<abstract xmlns="http://www.w3.org/1999/xhtml"><p>In our study, we focused on the fourth industrial revolution, which is the revolution of machines at the same time and which affects the world of worthy human work significantly. Let us examine the reasons behind the machine wrecking in the modern era and the technophobia, the negative and positive outcomes of additional spare time, and the state of unemployment. We touch upon the historical antecedents of modern machine wrecking and its present situation. We briefly draw possible alternatives as regards the subthemes. In this study, ethics is ascribed a focal attention since we approach the trends that affect the world of work and have an economic significance in the context of the fourth industrial revolution. We examine the process of Industry 4.0, which has led to a significant transformation of production processes from the aspect of taxation – for example, how the automation of the production processes influences the transformation of the tax system, where humanity is in the changing financial world, or which aspects of the tax system change in the age of the Fourth Industrial Revolution.</p></abstract>

In our study, we focused on the fourth industrial revolution, which is the revolution of machines at the same time and which affects the world of worthy human work significantly. Let us examine the reasons behind the machine wrecking in the modern era and the technophobia, the negative and positive outcomes of additional spare time, and the state of unemployment. We touch upon the historical antecedents of modern machine wrecking and its present situation. We briefly draw possible alternatives as regards the subthemes. In this study, ethics is ascribed a focal attention since we approach the trends that affect the world of work and have an economic significance in the context of the fourth industrial revolution. We examine the process of Industry 4.0, which has led to a significant transformation of production processes from the aspect of taxation – for example, how the automation of the production processes influences the transformation of the tax system, where humanity is in the changing financial world, or which aspects of the tax system change in the age of the Fourth Industrial Revolution.

Taxation and Humans in the Age of the Fourth Industrial Revolution – Financial and Ethical Comments

Alexandre Lamfalussy Faculty of Economics

University Professor University of Kaposvár Corvinus University Budapest

Acta Universitatis Sapientiae, European and Regional Studies

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

In our study, we focused on the fourth industrial revolution, which is the revolution of machines at the same time and which affects the world of worthy human...

Taxation and Humans in the Age of the Fourth Industrial Revolution – Financial and Ethical Comments

Published Online: Nov 05, 2020

Page range: 103 - 117

DOI: https://doi.org/10.2478/auseur-2020-0005

Keywords
Industry 4.0, alternative taxation, tax system, machine work, human labour, human dignity, economic ethics

© 2020 Balázs Cseh et al., published by Sciendo

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

Taxation and Humans in the Age of the Fourth Industrial Revolution – Financial and Ethical Comments

Published Online: Nov 05, 2020

Page range: 103 - 117

DOI: https://doi.org/10.2478/auseur-2020-0005

KeywordsIndustry 4.0, alternative taxation, tax system, machine work, human labour, human dignity, economic ethics

© 2020 Balázs Cseh et al., published by Sciendo

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

Keywords
Industry 4.0, alternative taxation, tax system, machine work, human labour, human dignity, economic ethics