اشكاليات و مقترحات فرض الضريبة على الروبوتات في عصر الثورة الصناعية الرابعة : دراسة استشرافية

Abstract EN

The increasing employment of robots leads to growing concerns about the future of employment and tax revenues, especially with the lack of rules governing their tax treatment in the international tax framework or national tax legislation.

Therefore, this research aims to identify the problems of taxing robots and proposals to confront them in light of the Fourth Industrial Revolution.

The research concluded that there are several problems facing the imposition of tax on robots, including the ambiguity of defining the robot for tax purposes, the lack of an independent legal entity to pay the tax, the difficulty of determining tax elements, the lack of mechanisms for tax control and compliance with its provisions, and finally the problems of international tax.

therefore, the researcher presented a proposed vision to confront these problems that relies on a set of mechanisms, including relying on a list of taxable robots until an acceptable international concept of the robot is adopted, and relying on the concept of the Responsible Human Agent to determine the taxpayer at this stage in the development of robots, and in the next stage the robot is given a personality A virtual digital person as a legal person, with a lower tax rate being used at this stage of development until the international tax framework is modified to enable the appropriate allocation base for the income generated by robotic activities.

In light of these results, the researcher recommends to development of rules for imposing a tax on robots, and it is possible to rely on the proposed vision mechanisms in the design, implementation and management of this tax.