The Resource As repercussões da inteligência artificial na teoria da tributação = The repercussions of artificial intelligence in tax theory

As repercussões da inteligência artificial na teoria da tributação = The repercussions of artificial intelligence in tax theory

Label
As repercussões da inteligência artificial na teoria da tributação = The repercussions of artificial intelligence in tax theory
Title
As repercussões da inteligência artificial na teoria da tributação = The repercussions of artificial intelligence in tax theory
Creator
Subject
Language
eng
Summary
Rapid developments in artificial intelligence - AI - pose a risk in mass displacement of human labour. The proposal of taxing AI robots demands changes in tax theory. The question then arises to what extent a new technology can affect tax law. Assuming that artificial intelligence can be personified as a Robotax, the purpose of this essay is to investigate how the pillars of taxation theory change to address the disruptive effects of technology
Citation source
In: Revista direito tributário atual. - São Paulo. - (2019), no. 43 ; p. 483-498
http://library.link/vocab/creatorName
Zilveti, F.A
Geographic coverage
  • South America
  • Latin America
  • International
Language note
Portuguese
http://library.link/vocab/subjectName
  • tax system
  • digital economy
  • artificial intelligence
  • robot tax
  • automation
  • VAT
Label
As repercussões da inteligência artificial na teoria da tributação = The repercussions of artificial intelligence in tax theory
Instantiates
Publication
Label
As repercussões da inteligência artificial na teoria da tributação = The repercussions of artificial intelligence in tax theory
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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