Abstract
The digital transformation of the obligation to pay insurance premiums is traced, which occurs as a result of the intensification of the use of artificial intelligence technology and the promising possibility of replacing certain professions and/or categories of employees with robotic systems (robots) operating using such technology. The main problems of ensuring the implementation of the modern model of insurance premiums taxation caused by the development of artificial intelligence are determined. The conclusion is made about the stages of evolution of the tax legislation of the Russian Federation, which implies the gradual adaptation of artificial intelligence technology to the system of compulsory social insurance. A promising model of tax and legal regulation of the obligation to pay insurance premiums in the conditions of further development of artificial intelligence technology has been developed.
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