Artificial intelligence and taxation: the debate on legal personality and liability

Sonia Ramos ()
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Sonia Ramos: Universidad Autónoma de Sinaloa, México, Universidad de Salamanca, España.

The Anahuac Journal, 2023, vol. 23, issue 1, 90-109

Abstract: The purpose of this article is to analyze the debates on taxation and artificial intelligence, identifying the problems associated with legal personality and liability. It is argued that, despite the efforts made in the last decade, a solid legal basis that responds to the requirements of the fourth industrial revolution and its externalities has not been articulated. Through an analytical-deductive examination it is shown that, at present, it is not possible to introduce this type of taxation to ensure effective taxation of the final beneficiaries of income from the use of artificial intelligence.

Keywords: Tax law; robot tax; artificial intelligence; personal income; externalities. (search for similar items in EconPapers)
JEL-codes: D31 D62 K34 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:amj:journl:v:23:y:2023:i:1:p:90-109:n:04

DOI: 10.36105/theanahuacjour.2023v23n1.04

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