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Re-shaping legal concepts to support the use of artificial intelligence and a taxation perspective on digital services

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  • Mihaela Tofan

    (Alexandru Ioan Cuza University of Iași, Romania)

Abstract

The paper addresses the legal challenges generated by the new configuration of the digital economy, in general, and in the European Union, in particular. In the context of the unprecedented development of technology-enabled activities and digitization in recent years, the Artificial Intelligence (AI) Regulation promotes a set of rules to ensure that the technology is trustworthy. New legal concepts emerge to insure safe use of IT tools and protection of subjects of law in the digital economy. The legal framework analysis is both needed and controversial, determining in-depth research and intense debate for the global effect of new law, which spans over multidimensional sectors, reaching the area of digital service tax. The latest is a topic more open to individual initiative than to multilateral agreements for different states. The research outlines the result of the analysis of the content of this new and original regulation, to validate the hypothesis that the EU law generates considerable advantages for citizens and the entities that use it, equally. Opinions contrary to this hypothesis are also analyzed, presenting possible disadvantages of AI laws to the social environment. The research show that EU regulation on AI will, in the long term, affect the global law and markets.

Suggested Citation

  • Mihaela Tofan, 2024. "Re-shaping legal concepts to support the use of artificial intelligence and a taxation perspective on digital services," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 15, pages 274-289, December.
    • Handle: RePEc:jes:journl:y:2024:v:15(2):p:274-289
    DOI: https://doi.org/10.47743/ejes-2024-0214
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    References listed on IDEAS

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    1. Gornet, Mélanie & Maxwell, Winston, 2024. "The European approach to regulating AI through technical standards," Internet Policy Review: Journal on Internet Regulation, Alexander von Humboldt Institute for Internet and Society (HIIG), Berlin, vol. 13(3), pages 1-27.
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