Publications

Authors:

Ortoleva, Maria Grazia

Title:

Artificial Intelligence and Robots: the role of tax legislator, a conundrum to solve,

Year:

2022

Type of item:

Contributo in volume (Capitolo o Saggio)

Tipologia ANVUR:

Contributo in volume (Capitolo o Saggio)

Language:

Inglese

Format:

A Stampa

Book Title:

Interactive Robotics: Legal, Ethical, Social and Economic Aspects

Publisher:

SPRINGER

Page numbers:

135-140

Keyword:

artificial intelligence; robots, taxation; ability to pay principle

Short description of contents:

he paper aims to investigate if and how the tax legislator can intervene in the implementation phase of artificial intelligence and robots so that their use in the production of goods and services generates a social utility for the community. The study is not limited to encouraging their use or the taxation of their use, but explores options for the introduction of legal tools and improving both the relationship between citizens and tax administrations and the system’s efficiency in monitoring and tackling evasion and fraud. Ultimately, the work examines the topic at stake in light of relieving the burden of lawsuits on judiciaries

Product ID:

126788

Handle IRIS:

11562/1064855

Last Modified:

October 19, 2022

Bibliographic citation:

Ortoleva, Maria Grazia, Artificial Intelligence and Robots: the role of tax legislator, a conundrum to solve, Interactive Robotics: Legal, Ethical, Social and Economic Aspects , SPRINGER , 2022 , pp. 135-140

Consulta la scheda completa presente nel repository istituzionale della Ricerca di Ateneo