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Artificial Intelligence in Tax Regulation
https://doi.org/10.48269/2451-0807-sp-2024-1-03
Abstract
The article discusses the impact of the growing involvement of artificial intelligence algorithms on taxation systems. It highlights the need to redefine tax systems in the context of allocating resources for public goods and compensating individuals excluded from the labor market due to automation. The article draws attention to the challenges in effectively taxing corporations that use AI, which generate significant revenue through licensing and commercialization of technology. It considers various concepts of granting legal personality to AI and the consequences of such a solution for tax regulation. The article also discusses legal regulations concerning tax obligations and methods of enforcing tax commitments.
Keywords:
artificial intelligence , regulation , corporation , legal personality , taxDownload files
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Vol. 34 No. 1 (2024)
Published: 2024-06-13
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.