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Artificial intelligence and taxation: the debate on legal personality and liability

Author

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  • Sonia Elizabeth Ramos-Medina

    (Universidad Autónoma de Sinaloa, México, Universidad de Salamanca, España.)

Abstract

The purpose of this article is to analyze the debates on taxation and artificial intelligence, identifying the problems associated with legal personality and liability. It is argued that, despite the efforts made in the last decade, a solid legal basis that responds to the requirements of the fourth industrial revolution and its externalities has not been articulated. Through an analytical-deductive examination it is shown that, at present, it is not possible to introduce this type of taxation to ensure effective taxation of the final beneficiaries of income from the use of artificial intelligence.

Suggested Citation

  • Sonia Elizabeth Ramos-Medina, 2023. "Artificial intelligence and taxation: the debate on legal personality and liability," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., vol. 23(1), pages 90-109, June.
    • Handle: RePEc:amj:journl:v:23:y:2023:i:1:p:90-109:n:04
    DOI: https://doi.org/10.36105/theanahuacjour.2023v23n1.04
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    More about this item

    Keywords

    Tax law; robot tax; artificial intelligence; personal income; externalities.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D62 - Microeconomics - - Welfare Economics - - - Externalities

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