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Digest Finance

On Tax Implications of the Robotification

Vol. 22, Iss. 4, DECEMBER 2017

Received: 4 August 2017

Received in revised form: 22 August 2017

Accepted: 15 September 2017

Available online: 19 December 2017


JEL Classification: H20, H21, H25

Pages: 437–446


Kamaraeva E.Ya. Financial University under Government of Russian Federation, Moscow, Russian Federation

Maksimov N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation

P'yanova M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation

Importance This article focuses on the robotification process and its impact on the budgetary system of the Russian Federation.
Objectives We scrutinize the situation in Russia in terms of the robotification extent in comparison with other countries, and determine taxes, which will be most impacted by robotification, and subsequent fiscal effects. We also analyze to what extent robotification threatens to social extrabudgetary funds, and estimate sales of robots in Russia, tax income loss, surplus tax revenue and losses of social extra-budgetary funds.
Methods Using the description and generalization, we identify strengths and weaknesses of global robotification processes. Based on extrapolation methods, analysis of statistical data, graphic method of data presentation, we obtain and report estimated sales of robots in Russia, income loss and surplus revenue of the budget, losses of social extrabudgetary funds as a result of the industrial robotification.
Results We quantify the robotification implications for the fiscal system of the Russian Federation and consider the possibility of introducing the robot tax.
Conclusions and Relevance The income loss will be offset by surplus income as a result of a growth in the corporate profit tax. We believe the Russian budget will soon have a significant burden as a result of the manpower substitution with robots. It will reduce fiscal revenue significantly due to transfers to extrabudgetary funds.

Keywords: robotification, tax implications, income loss, budget, robot tax, robotics


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