This paper intends to replace the debate about the current situation with regards to the taxation of robots and to summarize the main legal arguments in favor of a robot tax. In particular, since so far robots as such do not have an economic ability to pay, at least under the current state of law, the justification of a robot tax should clearly distinguish between taxing the use of robots on the one hand, and robots as such on the other hand. A more recent argument in favor of taxing robots as such has also emerged with a view to keep the integrity of the tax system and to fight against tax avoidance and fraud. In any event, the implementation of such proposal would require an international coordination.


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    Title :

    Taxing Robots or Artificial Intelligence


    Additional title:

    Biosystems & Biorobotics


    Contributors:

    Conference:

    International Conference on Inclusive Robotics for a better Society ; 2021 May 18, 2021 - May 20, 2021



    Publication date :

    2022-05-04


    Size :

    6 pages





    Type of media :

    Article/Chapter (Book)


    Type of material :

    Electronic Resource


    Language :

    English




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