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A tributação da inteligência artificial
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Abstract(s)
A presente dissertação tem por objetivo dar a conhecer não só os dilemas que têm surgido com a evolução do mundo tecnológico, nomeadamente, a evolução e desenvolvimento dos sistemas dotados de inteligência artificial - utilizados tanto em hardware, como em software -, e que, nos últimos anos têm demonstrado várias consequências, as quais se agudizarão nos próximos anos. Neste conspecto, pela presente aborda-se as vantagens e as principais ameaças que a inteligência artificial tem vindo a protagonizar nos últimos anos, nomeadamente, a nível tributário. A principal consequência que se tem vindo a apontar relaciona-se com o despedimento massivo a que a inteligência artificial poderá levar. Concretizando, entende-se que os trabalhadores humanos serão substituídos por robôs ou por sistemas automatizados, o que acarreta consequências fiscais que merecem relevo, entre as quais, a redução de receitas fiscais dos Estados decorrentes da tributação sobre o rendimento das pessoas singulares. Nesta medida, uma vez que não existe, atualmente, nenhum regime implementado que tribute sistemas dotados de inteligência artificial, a substituição de trabalhadores humanos por máquinas, importará, naturalmente, uma diminuição da receita dos Estados e, presumivelmente, um aumento da despesa com a necessidade de realocação e formação destes mesmos trabalhadores humanos para novas profissões que advenham ou complementem as anteriores já existentes, mas que, por força desta nova realidade, sofreram alterações. É neste contexto que surgem várias propostas de tributação destes entes tecnológicos, as quais, naturalmente, também são alvo de duras críticas e que procuraremos densificar e analisar.
The aim of this dissertation is not only to make known the dilemmas that have arisen with the evolution of the technological world, but also the evolution and development of artificial intelligence systems - used in both hardware and software -, which in recent years have shown various consequences that will become more acute in the coming years. With this in mind, this article discusses the advantages and main threats that artificial intelligence has posed in recent years, particularly in terms of taxation. The main consequence that has been pointed out is the massive redundancies that artificial intelligence could lead to. In concrete terms, it is understood that human workers will be replaced by robots or automated systems, which will have significant tax consequences, including a reduction in tax revenue for states from personal income tax. To this extent, since there is currently no system in place that taxes systems equipped with artificial intelligence, the replacement of human workers by machines will naturally mean a decrease in revenue for states and, presumably, an increase in expenditure on the need to relocate and train these same human workers for new professions that arise from or complement previous ones that already existed, but which have changed as a result of this new reality. It is in this context that various proposals for taxing these technological entities have arisen, which, of course, have also been heavily criticized and which we will try to detail and analyze.
The aim of this dissertation is not only to make known the dilemmas that have arisen with the evolution of the technological world, but also the evolution and development of artificial intelligence systems - used in both hardware and software -, which in recent years have shown various consequences that will become more acute in the coming years. With this in mind, this article discusses the advantages and main threats that artificial intelligence has posed in recent years, particularly in terms of taxation. The main consequence that has been pointed out is the massive redundancies that artificial intelligence could lead to. In concrete terms, it is understood that human workers will be replaced by robots or automated systems, which will have significant tax consequences, including a reduction in tax revenue for states from personal income tax. To this extent, since there is currently no system in place that taxes systems equipped with artificial intelligence, the replacement of human workers by machines will naturally mean a decrease in revenue for states and, presumably, an increase in expenditure on the need to relocate and train these same human workers for new professions that arise from or complement previous ones that already existed, but which have changed as a result of this new reality. It is in this context that various proposals for taxing these technological entities have arisen, which, of course, have also been heavily criticized and which we will try to detail and analyze.
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Keywords
Inteligência artificial Impostos Robôs Tributação Desemprego Receita fiscal Inovação Teses de mestrado - 2025 Artificial intelligence Taxes Robots Taxation Unemployment Tax revenue Innovation