Taxation of Robots and AI – Problem of Definition

Authors

  • Adrián Popovič Pavol Jozef Šafárik University in Košice
  • Jozef Sábo Pavol Jozef Šafárik University in Košice

Keywords:

tax law, tax on AI and robots, EU, tax nomenclature of robots

Abstract

The article deals with definition problem of artificial intelligence (AI) and robots for tax purposes (also called as “definition problem of artificial intelligence/robots”). In the paper authors deal with three main methods for definition of technological objects for legislative purposes. Besides that, the article also analyses definition of AI that was introduced by European Union in new proposal for artificial intelligence regulation. Finally, the paper proposes new tax nomenclature for robots as a possible solution to the definition problem of artificial intelligence/robots and defines the basic variations of possible taxation of artificial intelligence/robots.

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References

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Legal Acts

Proposal for a Regulation of the European Parliament and of the Council laying down Harmonised Rules on Artificial Intelligence (Artificial Intelligence Act) and amending certain Union Legislative Acts {SEC(2021) 167 final} - {SWD(2021) 84 final} - {SWD(2021) 85 final}.

ANNEXES to the Proposal for a Regulation of the European Parliament and of the Council laying down Harmonised Rules on Artificial Intelligence (Artificial Intelligence Act) and amending certain Union Legislative Acts {SEC(2021) 167 final} - {SWD(2021) 84 final} - {SWD(2021) 85 final}.

Zákon č. 185/2015 Z. z. autorský zákon v znení neskorších predpisov [Act no. 185/2015 Coll. Copyright Act as amended].

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A definition of AI: Main capabilities and scientific disciplines Available at: https://digital-strategy.ec.europa.eu/en/library/ethics-guidelines-trustworthy-ai, accessed: 28th August 2021.

Communication on Fostering a European approach to Artificial Intelligence. Available at: https://digital-strategy.ec.europa.eu/en/library/coordinated-plan-artificial-intelligence-2021-review, accessed: 28th August 2021.

Directorate-General for Internal Policies – Policy Department Citizens´ Rights and Constitutional Affairs – European Civil Law Rules in Robotics: Study for the JURI Committee, 2016 Available at: https://www.europarl.europa.eu/RegData/etudes/STUD/2016/571379/IPOL_STU(2016)571379_EN.pdf, accessed: 28th August 2021.

Ethics guidelines for trustworthy AI. Available at: https://digital-strategy.ec.europa.eu/en/library/ethics-guidelines-trustworthy-ai, accessed: 28th August 2021.

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Published

31.03.2022

How to Cite

Popovič, A. ., & Sábo, J. . (2022). Taxation of Robots and AI – Problem of Definition. Financial Law Review, (25(1), 1–16. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/6974

Issue

No. 25(1) (2022)

Section

Articles

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