Tax Law in the search for solutions for the challenges followed by robotics and artificial inteligence in the society

Abstract

In a context in which reality is increasingly approaching the science fiction narrated by Asimov in his novels, Tax Law plays a fundamental role in the adaptation of robotics and artificial intelligence to the daily life of citizens: it can to balance the forces between the machines and the workers within the company, as well as to do the same by attracting capital not entered in the public Treasury from activities supported by the exploitation of data. Therefore, this work aims to contribute to finding legal solutions to these challenges from two perspectives: one, how the tax regulations regulate the robot vs. dichotomy. worker and the various measures that could be articulated in this regard; and two, the need to design precise tools to tax the data and algorithms, which may involve abandoning the corsets to date imposed and moving towards transgressive and innovative tax solutions.