Artificial intelligences and “robot tax”: the role of robotics on tax structures and de iure condendo perspectives

In the tax field, artificial intelligence, in addition to presenting multiple potentials, has given rise to new taxation models, paving the way for a wide debate on the possibility of taxing robots and using them to make more efficient tax collection. The essay, in a de iure condendo perspective, after verifying the compatibility with the founding principles of the Italian legal system, analyzes the taxable cases linked to the applications of artificial intelligence and robotics and to new sampling models, in the light of possible tax subjectivity of the robot, entering the wider debate on the ethical and legal dimension of the relationship between intelligent machines and the human person.