--- title: "Taxation of economic activities related to the development or use of artificial intelligence and robotics · AI Fault Line" url: https://aifaultline.com/research/p/doi-10-21869-2223-1501-2026-16-2-33-43/ description: "AI Fault Line is a neutral, evidence-cited field guide to why experts looking at the same developments disagree about AI's effect on productivity, jobs, inequality, regulation and the pace of change." --- [Research](https://aifaultline.com/research/) # Taxation of economic activities related to the development or use of artificial intelligence and robotics O. A. Tarasenko · Proceedings of the Southwest State University Series History and Law · 6 Jun 2026 [Read original source](https://doi.org/10.21869/2223-1501-2026-16-2-33-43) Open access Where this sits in the debate - [Should governments act on AI now?](https://aifaultline.com/debate/regulation/) · its finding supports the claim ([why studies differ](https://aifaultline.com/debate/regulation/#why)) Direction of the finding as read from the abstract by an AI model ([AI-written](https://aifaultline.com/about/)). ## Key takeaway [AI-written](https://aifaultline.com/about/) The 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. ## Abstract Relevance . The introduction of artificial intelligence and robotisation technologies determines the competitiveness of any country’s economy at the present stage and determines changes in the architecture of direct and indirect taxation of entities using these technologies. The search for a multi-level, differentiated and integrated model of fiscal policy towards persons developing or using AI and robotisation technologies will enable the development of this economic segment. The purpose of this study is to assess the current state of taxation of economic activities related to the development or use of AI and robotisation in domestic and foreign legal orders and to identify relevant regulation. Objectives : to identify the differences between artificial intelligence and a robot; to analyse expert assessments on the integration of AI and robotisation into the economies of Russia and foreign countries. Methodology . To achieve the stated objective, the author applied methods of scientific inquiry, namely analysis, synthesis, systemic-analytical, formal-logical and systemic-legal methods. Using these methods, the author carried out an analytical review of domestic and foreign legislation, determined the specific features of the legal relations under study, and proposed solutions to the identified legal problems. Results . The central conclusion is that fiscal policy with respect to economic activities involving AI and robotisation should be divided into: (1) supportive tax policy for persons engaged in the development and training of AI and robotisation; (2) conservative (or progressive) tax policy for persons carrying out activities using AI and robotisation. Conclusion . The study proposes legal constructs for a system of taxation of economic activities related to the development or use of artificial intelligence and robotisation. ## About this publication **Conference paper.** Published in conference proceedings — usually reviewed, with practices that vary by field and venue. Published 2026 (4 months ago) Citations 0 (OpenAlex) 0 citations recorded by OpenAlex — too few 2026 papers in this collection for a fair comparison. [Chart: published 2026] ## More on this topic Related by theme, not necessarily by method or conclusion. - [Artificial Intelligence and Institutional Transformation across Regulatory Economic and Knowledge Systems](https://aifaultline.com/research/p/doi-10-64771-jsetms-2026-v03-i06-pp131-146/) Journal of Science Engineering Technology and Management Sciences · 2026 - [Governing the Ungovernable: Structural Contradictions, Institutional Limitations, and the Constraints of State Authority in AI Regulation in China and the United States](https://aifaultline.com/research/p/doi-10-30574-wjarr-2026-30-3-1617/) World Journal of Advanced Research and Reviews · 2026 - [Governing the Ungoverned: A Framework for Responsible AI Deployment in Nigeria’s Informal Economy](https://aifaultline.com/research/p/doi-10-59256-ijrtmr-20260603031/) International Journal Of Recent Trends In Multidisciplinary Research · 2026 - [Digitalization, AI Adoption, and MSME Productivity: An Ibn Khaldunian Perspective](https://aifaultline.com/research/p/doi-10-22373-share-0060/) Share Jurnal Ekonomi dan Keuangan Islam · 2026 Overview assembled automatically from collected metadata. [How this site is built](https://aifaultline.com/about/).