Robotics and taxation: presents problems and proposals for the future

Abstract

This papers proceeds to carry out the study of the current situation and problem that arises, within the framework of the Welfare State, due to the exponential development that the robotic phenomenon has experienced in the last two decades, analyzing the role that tax law is called upon to fulfill in the face of the impact derived from robotization and the possible measures to be adopted in order to alleviate the harmful consequences (fiscal and extra-fiscal) that it may entail.