Resumo

RAMOS MEDINA, Sonia Elizabeth. Artificial intelligence and taxation: the debate on legal personality and liability. The Anáhuac j. [online]. 2023, vol.23, n.1, pp.90-109.  Epub 28-Ago-2023. ISSN 2683-2690.  https://doi.org/10.36105/theanahuacjour.2023v23n1.04.

The purpose of this article is to analyze the debates on taxation and artificial intelligence, identifying the problems associated with legal personality and liability. It is argued that, despite the efforts made in the last decade, a solid legal basis that responds to the requirements of the fourth industrial revolution and its externalities has not been articulated. Through an analytical-deductive examination it is shown that, at present, it is not possible to introduce this type of taxation to ensure effective taxation of the final beneficiaries of income from the use of artificial intelligence.

Palavras-chave : Tax law; robot tax; artificial intelligence; personal income; externalities.

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