Possibilities and Practical Experiences of Using Artificial Intelligence in Taxation

The present paper aims at analysing whether or not AI/robots should be taxed to counter this backdrop. In the first part, the author summarizes selected targeted options that have been considered for taxing AI/robots. The author also analyses the various options from the perspective of relevant tax...

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Bibliographic Details
Main Author:	Szabó Ildikó
Format:	Article
Published:	2024
Series:	PÁZMÁNY LAW REVIEW 11 No. 1
doi:	10.55019/plr.2024.1.53-66
mtmt:	35764269
Online Access:	https://publikacio.ppke.hu/2224

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