IDEAS home Printed from https://ideas.repec.org/a/jes/journl/y2024v15(2)p274-289.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://ejes.uaic.ro/articles/EJES2024_1502_14_TOF.pdf
    Download Restriction: no

    File URL: https://libkey.io/https://doi.org/10.47743/ejes-2024-0214?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jes:journl:y:2024:v:15(2):p:274-289. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alupului Ciprian (email available below). General contact details of provider: https://edirc.repec.org/data/csjesro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.