{"title":"人工智能与税法的结合:过去、现在和未来","authors":"Błażej Kuźniacki","doi":"10.2139/ssrn.3323867","DOIUrl":null,"url":null,"abstract":"According to recent research’s prediction, global GDP could be up to 14% higher in 2030 as a result of various artificial intelligence (AI) applications, which is the equivalent of an additional $15.7 trillion. It makes AI oriented sectors the biggest commercial opportunity in the currently supersonic fast changing economy. This contribution, perhaps surprisingly, does not aim to propose how to tax profits generated by AI industries. The author rather takes an attempt to depict a potential of AI technologies to be applied to tax law. Let us see if AI can be happily married with tax law in order to get the best of both worlds.","PeriodicalId":54058,"journal":{"name":"EJournal of Tax Research","volume":null,"pages":null},"PeriodicalIF":0.9000,"publicationDate":"2019-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future\",\"authors\":\"Błażej Kuźniacki\",\"doi\":\"10.2139/ssrn.3323867\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"According to recent research’s prediction, global GDP could be up to 14% higher in 2030 as a result of various artificial intelligence (AI) applications, which is the equivalent of an additional $15.7 trillion. It makes AI oriented sectors the biggest commercial opportunity in the currently supersonic fast changing economy. This contribution, perhaps surprisingly, does not aim to propose how to tax profits generated by AI industries. The author rather takes an attempt to depict a potential of AI technologies to be applied to tax law. Let us see if AI can be happily married with tax law in order to get the best of both worlds.\",\"PeriodicalId\":54058,\"journal\":{\"name\":\"EJournal of Tax Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2019-01-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EJournal of Tax Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3323867\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EJournal of Tax Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3323867","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"LAW","Score":null,"Total":0}
The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future
According to recent research’s prediction, global GDP could be up to 14% higher in 2030 as a result of various artificial intelligence (AI) applications, which is the equivalent of an additional $15.7 trillion. It makes AI oriented sectors the biggest commercial opportunity in the currently supersonic fast changing economy. This contribution, perhaps surprisingly, does not aim to propose how to tax profits generated by AI industries. The author rather takes an attempt to depict a potential of AI technologies to be applied to tax law. Let us see if AI can be happily married with tax law in order to get the best of both worlds.
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