Taxation in the context of mass robotisation and artificial intelligence
https://doi.org/10.17803/2311-5998.2021.85.9.105-112
Abstract
The article is devoted to the structure of taxes in the context of robotization and artificial intelligence within the production and service sectors. The increase of robots and artificial intelligence systems will entail the replacement of human labour, which, in turn, will lead to a decrease in budgetary revenues. The article discusses possible options for the future design of robot tax to compensate for budget losses.
About the Author
E. V. Ryabova
Higher School of State Audit, Lomonosov Moscow State University,
Institute of Legislation and Comparative Law under the Government of the Russian Federation
Russian Federation
Russian Federation
Associate professor of the Department of Legal Courses;
Seniorfellowof the Department of financial, tax and budgetary legislation,
Cand. Sci. (Law),
1, str. 13—14, ul. Kolmogorova, Moscow, 119234
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Review
For citations:
Ryabova E.V. Taxation in the context of mass robotisation and artificial intelligence. Courier of Kutafin Moscow State Law University (MSAL)). 2021;(9):105-112. (In Russ.) https://doi.org/10.17803/2311-5998.2021.85.9.105-112
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