Taxation of Robots and AI –  Problem of Definition

Popovič, Adrián; Sábo, Jozef

doi:10.4467/22996834flr.22.001.15651

Cited by 4 publications

(3 citation statements)

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“…519/2022 Z. z. o solidárnom príspevku z činnosti v odvetviach ropy, zemného plynu, uhlia a rafinérií. 19 Nariadenie Rady (EÚ) č.2022/1854 zo 6.októbra 2022 o núdzovom zásahu s cieľom riešiť vysoké ceny energií. 20 Chtiac-nechtiac som sa dostal k dileme, ako posudzovať podstatu solidárneho príspevku, ktorý nahradil pripravovanú daň z výhody získanej v dôsledku osobitnej situácie na trhu s ropou.…”

Section: Slovenské Daňové Právo -Súčasnosť a Perspektívaunclassified

“…Schválený zákon by sa tak nemohol stať funkčnou súčasťou vyváženého, prehľadného a stabilného právneho poriadku, ako sa na to poukazuje v príslušných právnych predpisoch 31 . Ako ďalší rozpor s kvalitatívnymi požiadavkami na tvorbu právnych predpisov možno uviesť to, že dôvodová správa k návrhu zákona nespĺňala náležitosti návrhu zákona tak, ako ich formuluje čl 19. ods.2 Legislatívnych pravidiel (napr.…”

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Niekoľko Úvah a Myšlienok Na Tému "Quo Vadis Slovenské Daňové Právo

Babčák

2023

V. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA: Daňové Právo a Nové Javy v Ekonomike

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Autor sa v príspevku zaoberá niektorými aspektami zdaňovania a daňového práva, ktoré by mali čitateľovi ukázať, akou cestou sa toto právne odvetvie uberalo doteraz a na čo by sa malo v blízkej budúcnosti zamerať. Berie pritom do úvahy viaceré faktory ovplyvňujúce celý svet, teda nielen daňové prostredie na Slovensku: globalizáciu a procesy s tým spojené, priemyselnú revolúciu 4,0, ktorú si dnes už nikto nevie predstaviť bez nebývalého rozvoja elektronizácie, automatizácie, robotizácie a aj umelej inteligencie. Ako samotný názov príspevku hovorí, ide o jeho myšlienky a úvahy dotýkajúce sa vývoja daňového práva v istom krátkom historickom priereze. Tematicky sa autor zameral na štyri, vzájomne prepojené okruhy otázok, ktorými sú: 1.formálna a obsahová kvalita daňovo-právnych noriem / daňového práva,2.nerealizované zmeny v slovenskej daňovej sústave v období rokov 2022-2023,3.spravodlivé zdaňovanie na Slovensku – realita alebo fikcia?,4.automatizácia a robotizácia a jej dôsledky / výzvy pre slovenské daňové právo

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Section: Slovenské Daňové Právo -Súčasnosť a Perspektívaunclassified

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Niekoľko Úvah a Myšlienok Na Tému "Quo Vadis Slovenské Daňové Právo

Babčák

2023

V. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA: Daňové Právo a Nové Javy v Ekonomike

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“…The aforementioned interaction points between tax systems, demographic shifts and technological changes have pushed scholars to consider that a full reconsideration of the fiscal and transfer systems may be required once the economic implications of robotics and AI are clearer (Jimeno, 2019), highlighting that the new wave of technological changes may bring a decline in labour shares, at a time in which conventional social policies, which mostly channelled taxes from the young to the old, will require more resources. This necessity for a full reconsideration of the fiscal and transfer systems has reserved an special spot for the idea of the robot tax, defined as any tax measure that specifically increases the tax burden in direct connection with the ownership, use or supply of a robotic system and/or intelligent system (Popovič and Sábo, 2022), or simply as essentially a tax on the capital employed by the business that utilizes the robot (Mazur, 2019).…”

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confidence: 99%

The economic impact of autonomous technologies and a model for the circular economy

Casas-Aljama

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This dissertation offers a comprehensive analysis of the wide-ranging economic implications and labour market consequences of autonomous technologies, while also considering the role of the circular economy in sustaining economic growth. Spanning three thematic areas across nine self-contained essays, the research provides a combination of macroeconomic modelling and microeconomic evidence. The thesis is divided into three main parts, leaving aside the introduction and the concluding remarks. The first part focuses on macroeconomic theoretical modelling of a dual traditional-autonomous economy, employing dynamic general equilibrium models to evaluate the impact of autonomous technologies on the economy. The second part provides microeconomic evidence regarding the influence of autonomous technologies on labour markets. Finally, the third part presents a novel perspective on the integration of circular economy concepts into a neoclassical dynamic general equilibrium model. The thesis initiates its exploration through the lens of a dual traditional-autonomous economy model to study the economic implications of automation, discovering that the effects are largely determined by the adoption rate of autonomous capital and its elasticity of substitution with traditional technology. A significant finding suggests the existence of an adoption rate threshold, beyond which the process of automation can lead to a complete shift from traditional capital and labour. Furthermore, the study uncovers the necessity for a profound reform of current tax systems by observing a reduction in the government’s size due to the substitution of traditional tax-bearing inputs with autonomous technology. Further exploration into the optimal tax policy for maintaining the social security contributions to GDP ratio by taxing autonomous capital suggests that a robots’ social security tax paid by employers of autonomous capital is the most efficient long-term strategy. The dissertation then pivots to provide microeconomic evidence, examining the impact of digitalization on labour markets, using data from the US and European countries. The research provides a view of the effects of digitalization on the US employment landscape, presenting mappings that classify occupations based on their relationship with automation and AI. The study also investigates the implications of the automation process and AI on early retirement decisions across 26 European countries, revealing a significant role of technological change in these decisions. Moreover, this part analyses the role of computerization, AI, machine learning, and occupational reorganization capacity in unemployment probabilities among older workers, indicating the heterogeneity in the impact of new technologies on the labour market. Finally, this section explores the implications of digitalization for worker mobility, illustrating a significant influence on the relocation of displaced workers. Finally, the thesis presents a novel mathematical description of a circular economy by incorporating the concept into a neoclassical dynamic general equilibrium linear economy model. The study reveals a positive S-shaped relationship between the optimal recycling rate and economic development, concluding that increasing the circularity of the economy is a necessary condition for enhancing social welfare in a growing economy. Overall, the dissertation presents a comprehensive examination of the broad economic impacts of autonomous technologies, while introducing the concept of the circular economy into macroeconomic modelling. The findings have important implications for policy-making, contributing to a better understanding of the technology-driven economic changes.

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