Specificity of Tax Regulation in the Conditions of Production Robotization
( Pp. 63-69)

Abstract: This article examines the prerequisites for the emergence, role and prospects for the implementation of the so-called «tax on robots». At the moment, it is already possible to trace the growing trend of displacement and replacement of human labor by machines. Thus, the automation of production processes is becoming more and more popular and beneficial for companies, which jeopardizes the demand for people in the implementation of their labor activities. Moreover, robotization and automation of production cause a number of both positive and negative consequences for the economy and society as a whole. Our task in the implementation of this policy is to propose the most optimal and efficient method of tax regulation of the use of machines that replace and displace workers. However, the difficulty lies in finding the best taxation method that does not limit innovation and does not impede the achievement of economic growth. To do this, it is necessary to determine the meaning of the concept of «robot», to analyze what the main problems may arise in the course of the implementation of the tax policy for taxing robots, then - to outline the main approaches and options for the implementation of their taxation and, focusing on existing world practices, to identify the most acceptable and suitable for us techniques.

Zakharova S.R., Gurnak A.V., Victor V.M., (2023), SPECIFICITY OF TAX REGULATION IN THE CONDITIONS OF PRODUCTION ROBOTIZATION. Gaps in Russian Legislation, 3 => 63-69.

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robotization, labor, tax, tax base, automation, income tax..