Taxation of artificial intelligences and taxable cases

In order to tax the facts emerging from the computer economy, it is necessary not only to verify whether artificial intelligence is endowed with an autonomous tax subjectivity, but also to ascertain its compatibility with the principle of ability to pay, the basis and limit of taxation. This twofold requirement applies in particular to machines with cognitive skills similar to those of human beings, capable of taking decisions independently and increasing their knowledge. In any event, it must be the case that the subjective suitability of the machine for assuming the tax obligation can be inferred. Within these limits, the provision of a robot tax that does not alter the structure of the tax system could privilege the compensatory view of the social damage caused by technological innovation, in order to take into account the negative externalities related to the automation of production processes in terms of employment and financing of public expenditure. The taxation of robotics would thus affect the production of technological companies, due to the negative externalities resulting from the adoption of automated processes, since these are activities that pursue economic growth objectives.