Volume 34, Issue 69 (2026)
J Tax Res 2026, 34(69): 0-0 |
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Soltani R. Robot tax in the era of artificial intelligence, the emergence of a new taxpayer. J Tax Res 2026; 34 (69)
URL: http://taxjournal.ir/article-1-2498-en.html
URL: http://taxjournal.ir/article-1-2498-en.html
, soltani90r@yahoo.com
Abstract: (170 Views)
The rapid development of artificial intelligence and intelligent robots has presented the traditional tax system with fundamental challenges. These technologies have led to a transformation in production and service processes, while increasing economic efficiency, eliminating labor, and exacerbating the inequality between labor and capital. therefore, concerns have been raised about technology-induced unemployment, economic inequality, and the erosion of the payroll tax base due to the widespread substitution of humans and machines. Such developments have wide-ranging financial consequences for governments and reduce the adequacy of the current structure of tax systems. this article, by reviewing the theoretical literature and examining international experiences, emphasizes the need to review tax policies in this area. In this regard, a tax on robots is introduced as an innovative and justice-oriented solution that can play an important role in moderating the negative effects of automation and achieving social justice.
Type of Study: Applicable |
Subject:
Economic
Received: 2025/05/25 | Accepted: 2025/11/16 | Published: 2026/05/31
Received: 2025/05/25 | Accepted: 2025/11/16 | Published: 2026/05/31
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