Налог на искусственный интеллект: перспективы введения в Российской Федерации

Финансовое право. 2020. № 4. С. 20–22.

Lyutova O. I.

The presented article analyzes the legality of the potential introduction of a tax on artificial intelligence in the Russian Federation from the point of view of its economic feasibility, which will not only achieve the proper economic effect from the introduction of the new tax, but also smooth out the social resonance. The author explores various approaches to the interpretation of the concept of the principle of economic feasibility of a tax, projecting its content on the fact of the appearance of a tax on artificial intelligence. The study concludes that there is insufficient justification for the introduction of a tax on artificial intelligence by the need for public law education to financially provide training in new professions for people who have lost their jobs as a result of the use of artificial intelligence by their employer. An analysis is made of the place of the tax on artificial intelligence in the system of taxes and fees of the Russian Federation.

Keywords: искусственный интеллект, налог, объект налогообложения, экономическое обоснование, цифровизация, налогооблагаемые доходы