Artificial intelligence and taxes. State of the question, uncertainties, and way ahead
Keywords:
Artificial intelligence and taxes, Startups, Technological development and taxesAbstract
Artificial intelligence is producing a sea change in our world, and it´s difficult to foresee the consequences it´s going to produce in our lives, in fields such as labor, productivity or tax collection, among others.
Spain faces this situation in a not very comfortable position, due to its technological and entrepreneurial development, always in a good situation to jump to better positions, but never doing it.
Some tax measures have just been adopted to try to make the life a little bit easier for some kinds of entrepreneurs and scientists.
Author Biography
Pedro Ángel Colao Marín, Universidad Politécnica de Cartagena
es profesor de Derecho Financiero y Tributario en la Universidad Politécnica de Cartagena. A lo largo de su carrera académica, ha publicado investigaciones en áreas como el tratamiento del inmovilizado en el Impuesto sobre Sociedades, las rentas irregulares, las rentas en especie, el IVA, los tributos medioambientales o la empresa familiar, así como en relación con la problemática de la prueba en el procedimiento tributario.Sus últimos trabajos se centran en las relaciones entre fiscalidad, nuevas tecnologías, inversiones relacionadas con avances técnicos o científicos y consecuencias de la inteligencia artificial, la robotización y la automatización en la vida económica, especialmente en la tributaria, de los sujetos, y en los retos que se están produciendo para los entes públicos. E-Mail: pedro.Colao@upct.es
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Copyright (c) 2023 Pedro Ángel Colao Marín
This work is licensed under a Creative Commons Attribution 4.0 International License.
