Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions

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.