The Possibility of Taxing Robots

The research addressed the nature of robots and the development of the AI phenomenon to the scope of its applications. It then discussed the idea of granting legal personhood specifically to AI technologies and robots. The research concluded that the existing tax laws do not assist in this regard and do not provide comprehensive solutions. It further explored the possibility of imposing taxes on robots, reviewing the doctrinal disagreements and various suggestions in this regard, as well as the stance of comparative legislation on the feasibility of such a measure.