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  1. 1 Financial Law Review

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  1. 1 Popovič A.

  2. 1 Sábo J.

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  1. 1 2022

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Taxation of Robots and AI – Problem of Definition

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Popovič A., Sábo J.
Financial Law Review
|
2022
|
vol. 25
|
issue 1
1-16
EN
The article deals with definition problem of artificial intelligence (AI) and robots for tax purposes (also called as “definition problem of artificial intelligence/robots”). In the paper authors deal with three main methods for definition of technological objects for legislative purposes. Besides that, the article also analyses definition of AI that was introduced by European Union in new proposal for artificial intelligence regulation. Finally, the paper proposes new tax nomenclature for robots as a possible solution to the definition problem of artificial intelligence/robots and defines the basic variations of possible taxation of artificial intelligence/robots.
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