Automated production processes and new taxation models

The transformation of production processes and the changes in work organisation brought about by technological and IT development have led to a new way of looking at the “real” market, transforming it from a physical place for the exchange of goods and rights, modulated by the interaction of supply and demand, into a boundless space to which one can have unrestricted access in order to exchange all kinds of goods. This phenomenon, while allowing for additional income and cost savings, has significant tax implications. In rethinking the models of the lex robotica, the fiscal discipline, in spite of the resistance generated by mistrust and “conservative” attitudes, marked by traditional taxation models based on income and consumption, plays a fundamental role in promoting work and in spreading new forms of economic, productive and social organisation. In this context, the new taxation models must value the productive capacity of technologies and artificial intelligence, through comparison with human labour, and measure their intrinsic value or cost savings, in order to provide the resources needed to reintegrate into the labour market those who have been expelled from the system.