Regulacje prawnopodatkowe w kontekście nadania osobowości prawnej sztucznej inteligencji
Artificial Intelligence in Tax Regulation
Author(s): Piotr WyjadłowskiSubject(s): Social Sciences, Law, Constitution, Jurisprudence, Civil Law, Sociology of Law, Administrative Law
Published by: Oficyna Wydawnicza AFM Uniwersytetu Andrzeja Frycza Modrzewskiego w Krakowie
Keywords: artificial intelligence; regulation; corporation; legal personality; tax;
Summary/Abstract: The article discusses the impact of the growing involvement of artificial intelligence algorithms on taxation systems. It highlights the need to redefine tax systems in the context of allocating resources for public goods and compensating individuals excluded from the labor market due to automation. The article draws attention to the challenges in effectively taxing corporations that use AI, which generate significant revenue through licensing and commercialization of technology. It considers various concepts of granting legal personality to AI and the consequences of such a solution for tax regulation. The article also discusses legal regulations concerning tax obligations and methods of enforcing tax commitments.
Journal: Studia Prawnicze: rozprawy i materiały
- Issue Year: 34/2024
- Issue No: 1
- Page Range: 57-77
- Page Count: 21
- Language: Polish
