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IOANA MARIA COSTEA, The ultimate humanization – taxing robots

Abstract: The present study has two working benchmarks, namely the Fourth Industrial Revolution and its long‑term fiscal impact. Starting from the current model of the budgetary flow and building on the two dimensions: income and expenses, the study identifies a series of scenarios determined by the modification of both the occupational structure of the human population and its working dynamics. Thus, the study raises the problem, maybe avant‑gardist, but rather probable of being at the dawn of an era that will give a new subject of law, the autonomous robot, with major impact on the structure of the socio‑economic space. And since the author is not very creative, we allowed ourselves to import from the cinematography two models of future societies, organized on different axes in connection to the relatiob between man and machine and to observe some conditioning of these models on the fiscal system. The study thus manages to configure at least two models of public resources in AI scenarios.

Keywords: robots; taxation; electronic personality; public resources.

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