Robots as Subjects under Bulgarian Tax Law – Mission Im/Possible?
Robots as Subjects under Bulgarian Tax Law – Mission Im/Possible?

Author(s): Stoycho Dulevski
Subject(s): Politics / Political Sciences, Social Sciences, Economy, Business Economy / Management, Public Law, Sociology, Social development, Social Informatics, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: robots; subject of taxation; legal personality; Bulgarian tax law
Summary/Abstract: The aim of the current paper is to examine theoretically the possibility robots to be treated as subjects under Bulgarian tax law. For this purpose, the author will outline the main hypotheses following the tax specifics of the legal personality. Taking into account the relevant provisions of the Bulgarian tax law acts, he will draw conclusion on the future tax treatment of robots.

• Details
• Contents