Abstract: The development of technology will have consequences on the labour market. It is expected that, in the future, instead of workers, natural persons, we will find robots that operate according to an artificial intelligence algorithm. At the international level, there is a growing concern to find solutions for the tax system, if the robots will replace humans in terms of jobs. This aspect is relevant especially for those countries whose budget depends on labour taxation. Through the present study we aim to identify if it is necessary to recognize legal personality to robots and the criteria that have to be met. At the same time, we will examine the compatibility of the present system regarding taxes and fees with the new solutions advanced by the legal literature in what concerns robots. 

Keywords: robots taxation; fees and robots; legal personality; industrialization; jobs.