The taxation of artificial intelligence between new taxes and additional incentives

Abstract

The profound changes that accompany the history of mankind appear to be largely dependent on the unstoppable strength of knowledge and innovation. Robotics and artificial intelligences bring about profound changes in production and service delivery patterns (with automated and interconnected productions), in the rethinking of the man-machine and machine-machine relationship (so-called industry 4.0), in work organisation and even in domestic life and everyday life , according to whom “the fourth industrial revolution can act in two directions: an impact on the manufacturing world because the production of goods and services thanks to robots, artificial intelligence, communication technologies, the cloud can be completely reformed and modified and the transformation of society because the entry of robots 4.0 will take place in our midst. In re – thinking and designing the regulatory models of robotic lex, fiscal discipline, although too often towed with civil and commercial, can and must play a decisive role both in the promotion and dissemination of new models of production and social organization and in the taxation of new forms of wealth, also in the form of savings in expenditure, which the diffusion of new enabling technologies and that of data storage and circulation tools (big data) generate, speeding up transactions and expanding how the information is used. The aim of the article is an attempt to assess the application of robot taxes and web taxation taking into account specific nature of the subject of taxation. The author tries to present the possible development of the fiscal instrument in the light of technological development.