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http://hdl.handle.net/11320/11713
Tytuł: | Artificial Intelligence and Taxation: Assessment and Critical Issues of Tax-Levy Models |
Autorzy: | Parente, Salvatore Antonello |
Słowa kluczowe: | digital personality of the robot electronic ability to pay intelligent machines taxation dynamics tax-levy models |
Data wydania: | 2021 |
Data dodania: | 12-paź-2021 |
Wydawca: | Wydział Prawa Uniwersytetu w Białymstoku, Temida 2 |
Źródło: | Białostockie Studia Prawnicze, Vol. 26 nr 3, 2021, s. 135-151 |
Abstrakt: | The phenomenon of artificial intelligence and robotics, which has been under investigation for several years, has given rise to new taxation models, which have opened a lively ethical and legal debate in the scientific and cultural community which has not yet subsided. This essay, analyzing the tax effects of the relationship between intelligent machines and humans in the light of the perspectives offered by the new economy and after verifying compatibility with the founding principles of the Italian legal system (first of all, the rule of ‘ability to pay’ pursuant to Article 53 of the Constitution), assesses new taxable cases and tax-levy techniques related to the applications of artificial intelligence, also in the light of the possible tax subjectivity of the robot, in an attempt to make a contribution, from a de iure condendo perspective, to the taxation dynamics concerning automated production processes. |
Afiliacja: | University of Bari ‘Aldo Moro’, Italy |
Nota biograficzna: | Salvatore Parente is Researcher in Tax Law in the Department of Economics, Management and Business Law, University of Bari ‘Aldo Moro’, Italy. |
E-mail: | salvatore.parente@uniba.it |
URI: | http://hdl.handle.net/11320/11713 |
DOI: | 10.15290/bsp.2021.26.03.07 |
ISSN: | 1689-7404 |
metadata.dc.identifier.orcid: | 0000-0002-5426-9043 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | https://creativecommons.org/licenses/by-nc-nd/3.0/deed.pl |
Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0) |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2021, Vol. 26 nr 3 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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BSP_26_3_SA_Parente_Artificial_Intelligence_and_Taxation.pdf | 201,5 kB | Adobe PDF | Otwórz |
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