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Taxation of Robots and AI –  Problem of Definition

Publication date: 30.12.2021

Financial Law Review, 2022, Issue 25 (1)/2022, pp. 1 - 16

https://doi.org/10.4467/22996834FLR.22.001.15651

Authors

,
Adrián Popovič
Department of Financial Law, Tax Law, and Economics Pavol Jozef Šafárik University in Košice, Faculty of Law.
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Jozef Sábo
Department of Financial Law, Tax Law, and Economics Pavol Jozef Šafárik University in Košice, Faculty of Law.
All publications →

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Titles

Taxation of Robots and AI –  Problem of Definition

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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Babčák, V., Daňové právo na Slovensku a v EÚ [Tax law in Slovakia and in the EU], Bratislava: EPOS, 2019
Dafoe, A., AI governance: A research agenda, Centre for the Governance of AI – Future of Humanity Institute, Oxford: University of Oxford, 2018. Available at: https://www.fhi.ox.ac.uk/wp-content/uploads/GovAI-Agenda.pdf, accessed: 28th August 2021
Martinez, R.: Artificial intelligence: Distinguishing between types & definitions, Nevada Law Journal, vol. 19, no. 3, 2019
Popovič, A., Negatívne dôsledky tvorby a realizácie slovenského daňového zákonodarstva [Negative consequences of the creation and implementation of Slovak tax legislation], in: 3. slovensko-české dni daňového práva: pozitívna a negatívna stimulácia štátu v oblasti zdaňovania [3rd Slovak-Czech days of tax law], Košice: Vydavateľstvo ŠafárikPress UPJŠ [Publishers Šafárik Press UPJŠ], 2019
Russell, S., Norvig, P., Artificial Intelligence A Modern Approach 4th ed., Hoboken: Pearson, 2021
Samoili, S., López Cobo, M., Gómez, E., De Prato, G., Martínez-Plumed, F., Delipetrev, B., AI watch – Defining artificial intelligence: towards an operational definition and taxonomy of artificial intelligence, Joint Research Centre (European Commission), 2020
Sábo, J., Hodnotenie dôkazov v daňovom práve [Evaluation of Evidence in the Tax Law], Košice: Vydavateľstvo ŠafárikPress UPJŠ [Publishers ŠafárikPress UPJŠ], 2020
Schuett, J., Defining the scope of AI regulations  Available at: http://dx.doi.org/10.2139/ssrn.3453632, accessed: 28th August 2021
Wang, P.: On defining artificial intelligence, Journal of Artificial General Intelligence, vol. 10, no. 2, 2019
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].
Other Official Documents
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

Information

Information: Financial Law Review, 2022, Issue 25 (1)/2022, pp. 1 - 16

Article type: Original article

Authors

Department of Financial Law, Tax Law, and Economics Pavol Jozef Šafárik University in Košice, Faculty of Law.

Department of Financial Law, Tax Law, and Economics Pavol Jozef Šafárik University in Košice, Faculty of Law.

Published at: 30.12.2021

Article status: Open

Licence: CC BY-NC-ND licence icon

Percentage share of authors:

Adrián Popovič (Author) - 50%
Jozef Sábo (Author) - 50%

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

-

Publication languages:

English

View count: 674

Number of downloads: 805

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