Vishnevsky, Valentine P., and Viktoriia D. Chekina. “Robot Vs. Tax Inspector or How the Fourth Industrial Revolution Will Change the Tax System: A Review of Problems and Solutions”. 2018. Journal of Tax Reform, vol. 4, no. 1, 2018, pp. 6-26, doi:10.15826/jtr.2018.4.1.042.
Keywords
Abstract
The fourth Industiral Revolution and the accelerated development of cyber-physical technologies lead to essential changes in national tax systems and international taxation. The main areas in which taxation meets cyber-physical technologies are digitization, robotization, M2M and blockchain technologies. Each of these areas has its own opportunities and problems. Three main approaches towards possible solutions for these new problems are identified. The first is to try to apply taxation to new cyber-physical technologies and products of their application.
Year of Publication
2018
Journal
Journal of Tax Reform
Volume
4
Issue
1
Number of Pages
6 - 26
Date Published
Jan-01-2018
ISSN Number
24128872
URL
https://jtr.urfu.ru/en/archive/journal/95/article/1113/
DOI
10.15826/jtr.2018.4.1.042