he paper aims to investigate if and how the tax legislator can intervene in the implementation phase of artificial intelligence and robots so that their use in the production of goods and services generates a social utility for the community. The study is not limited to encouraging their use or the taxation of their use, but explores options for the introduction of legal tools and improving both the relationship between citizens and tax administrations and the system’s efficiency in monitoring and tackling evasion and fraud. Ultimately, the work examines the topic at stake in light of relieving the burden of lawsuits on judiciaries
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