Artificial Intelligence and Personal Income Taxation

Vasović, Miloš (2025) Artificial Intelligence and Personal Income Taxation. In: Izazovi prilagođavanja pravnog okvira tehnološkim promenama u digitalnom društvu. Institut za uporedno pravo, Beograd. ISBN 978-86-82582-43-4

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Abstract

AI has already replaced some jobs traditionally performed by humans and has the potential to replace many more human jobs in the future leading to massive unemployment. With less human workforce, revenues from the employment income might be affected, resulting in less tax and contributions revenues collected. The purpose of this paper is to analyse the impact of AI on human labour with an effect on taxes and contributions from the employment income, and to analyse solutions that have emerged over the years to tax AI in order to recover the potential loss of tax revenue. Starting from the hypothesis that, in order to protect the fiscal interest of the states, new taxation perspective on AI is needed, the author will mostly employ comparative method and partially statistical method.

Item Type:	Book Section
Uncontrolled Keywords:	artificial intelligence, tax law, personal income tax, social contributions, employment income tax
Subjects:	Javne finansije i poresko pravo Veštačka inteligencija
Depositing User:	Aleksandra Višekruna
Date Deposited:	31 Dec 2025 18:34
Last Modified:	31 Dec 2025 18:34
URI:	http://ricl.iup.rs/id/eprint/2322

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