Concept and types The need for public intervention to face the challenges posed by robotics Personhood of robots Current tax treatment of robots The question of taxing power in Spanish law Robot tax.
Summary
"We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Available in Other Form
Online version: Falcón Pulido, Álvaro. Tax and robotics Leiden ; Boston : Brill/Nijhoff, 2023
Call Number
K4487.C65 F3513 2023
Language
English
ISBN
9789004538504 paperback 900453850X paperback 9789004538511 electronic book
