https://aifaultline.com/authors/o-a-tarasenko/New papers by O. A. Tarasenko in the AI Fault Line guide, and news naming them. https://aifaultline.com/research/p/doi-10-21869-2223-1501-2026-16-2-33-43/https://aifaultline.com/research/p/doi-10-21869-2223-1501-2026-16-2-33-43/Sat, 06 Jun 2026 00:00:00 +0000The article reviews how activities that develop or use artificial intelligence and robotics are taxed in Russia and other legal systems. It distinguishes AI from robots, draws on expert assessments of their integration into national economies, and looks for a differentiated, multi-level fiscal policy toward the firms involved.