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Návrh na zdanění práce robotů
Veselá, Michaela
As automation increases and expands, there are concerns about whether human labor will be replaced by robots. For that reason, a discussion was launched about whether the work of robots should be taxed and, if so, how. Currently, there is no state that already has a robot labor tax in place. There are only suggestions for how robots could be taxed. The examined proposals always contain a reason why it is not possible to implement. As part of this work, a definition of a robot was proposed for the purposes of taxing robot work, a tax payer for robot work, the subject of tax for robot work and 4 proposals for calculating the base of this tax, to which the proposed rate was then applied. Subsequently, the tax period and tax advances were proposed. This solution should bring sufficient funds to substitute a possible shortfall of income to the state budget caused by to growing unemployment due to automation.
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