El robot como contribuyente. Reflexión sobre la personalidad jurídica digital
The development of techniques, robotization, artificial intelligence and new business models derived from emerging technologies challenge classic tax concepts such as permanent establishment and tax residence, as well as the configuration of the tax systems around us. One of the most worrying as...
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2021
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| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 37, 2021, pags. 51-73 |
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dialnet-ar-18-ART00015213002022-03-30El robot como contribuyente. Reflexión sobre la personalidad jurídica digitalDíaz Calvarro, Julia MaríaRobotizaciónInteligencia ArtificialContribuyenteSistema TributarioRobotizationArtificial IntelligenceTaxpayersTax SystemsThe development of techniques, robotization, artificial intelligence and new business models derived from emerging technologies challenge classic tax concepts such as permanent establishment and tax residence, as well as the configuration of the tax systems around us. One of the most worrying aspects is the negative influence of robotization on employment, which in turn has an adverse effect on tax collection. Faced with this scenario, various possibilities are being considered; these range from establishing tax deductions in different taxation categories to the creation of a tax on robots or to consider them as taxpayers. This article carries out an analysis of the possibility of robots having their own legal status, as well as the arguments for and against, followed by a study of the feasibility of classing robots as taxpayers.El desarrollo de la técnica, la robotización y la inteligencia artificial, y los nuevos modelos de negocio derivados de las tecnologías emergentes, cuestionan los conceptos clásicos tributarios, tales como el establecimiento permanente y la residencia fiscal, así como la configuración de los sistemas tributarios de nuestro entorno. Uno de los aspectos más preocupantes es el impacto negativo de la robotización sobre el empleo que, a su vez, tiene consecuencias indeseadas sobre la recaudación tributaria. Ante este escenario se plantean distintas posibilidades que van desde establecer deducciones fiscales en distintos tributos, la creación de un impuesto sobre robots o su consideración como contribuyentes. En este artículo se desarrollará un análisis sobre la posibilidad de que los robots posean personalidad jurídica propia, así como los argumentos a favor y en contra para, a continuación, el estudio en el ámbito tributario de la posibilidad de gravar a los robots y su actuación como contribuyentes.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8360229(Revista) ISSN 2695-7728(Revista) ISSN 0213-988XAnuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 37, 2021, pags. 51-73spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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| source |
Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 37, 2021, pags. 51-73
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| language |
Spanish
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| topic |
Robotización
Inteligencia Artificial Contribuyente Sistema Tributario Robotization Artificial Intelligence Taxpayers Tax Systems |
| spellingShingle |
Robotización
Inteligencia Artificial Contribuyente Sistema Tributario Robotization Artificial Intelligence Taxpayers Tax Systems Díaz Calvarro, Julia María El robot como contribuyente. Reflexión sobre la personalidad jurídica digital |
| description |
The development of techniques, robotization, artificial intelligence and new business
models derived from emerging technologies challenge classic tax concepts such as permanent
establishment and tax residence, as well as the configuration of the tax systems
around us.
One of the most worrying aspects is the negative influence of robotization on employment,
which in turn has an adverse effect on tax collection. Faced with this scenario, various
possibilities are being considered; these range from establishing tax deductions in
different taxation categories to the creation of a tax on robots or to consider them as taxpayers.
This article carries out an analysis of the possibility of robots having their own legal
status, as well as the arguments for and against, followed by a study of the feasibility of
classing robots as taxpayers.
|
| format |
Article
|
| author |
Díaz Calvarro, Julia María
|
| author_facet |
Díaz Calvarro, Julia María
|
| author_sort |
Díaz Calvarro, Julia María
|
| title |
El robot como contribuyente. Reflexión sobre la personalidad jurídica digital
|
| title_short |
El robot como contribuyente. Reflexión sobre la personalidad jurídica digital
|
| title_full |
El robot como contribuyente. Reflexión sobre la personalidad jurídica digital
|
| title_fullStr |
El robot como contribuyente. Reflexión sobre la personalidad jurídica digital
|
| title_full_unstemmed |
El robot como contribuyente. Reflexión sobre la personalidad jurídica digital
|
| title_sort |
el robot como contribuyente. reflexión sobre la personalidad jurídica digital
|
| publishDate |
2021
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8360229
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| _version_ |
1728846877119479808
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