Includes bibliographical references and index.

Preliminary Material / Álvaro Falcón Pulido -- Copyright Page / Álvaro Falcón Pulido -- Chapter 2 The Need for Public Intervention to Face the Challenges Posed by Robotics / Álvaro Falcón Pulido -- Chapter 3 Personhood of Robots / Álvaro Falcón Pulido -- Chapter 4 Current Tax Treatment of Robots / Álvaro Falcón Pulido -- Chapter 5 The Question of Taxing Power in Spanish Law / Álvaro Falcón Pulido -- Chapter 6 Robot Tax / Álvaro Falcón Pulido -- Conclusions / Álvaro Falcón Pulido.

We are standing on the threshold of the robotic era, the fourth industrial revolution. The undeniable impact and consequences of robotics are already raising economic concerns, such as the loss of income tax revenue as robots gradually replace human workers, as well as legal doubts regarding the possible taxation of robots or their owners. Financial law must adapt to this new reality by answering several crucial questions. Should robots pay taxes? Can they? Do they have the ability to pay? Can they be considered entrepreneurs for VAT purposes? These are just some of the many issues that Dr. Álvaro Falcón Pulido lucidly and insightfully addresses in this fascinating new monographic work, which includes an exhaustive bibliography on the subject.

English

Description based on print version record.