On Tax Implications of the Robotification

Журнал «Дайджест-Финансы»
т. 22, вып. 4, декабрь 2017

Получена: 04.08.2017

Получена в доработанном виде: 22.08.2017

Одобрена: 15.09.2017

Доступна онлайн: 19.12.2017


Коды JEL: H20, H21, H25

Страницы: 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.

Ключевые слова: robotification, tax implications, income loss, budget, robot tax, robotics

Список литературы:

  1. Gadzhieva K.A., Zakharova M.A. Tax on Robots. In: Science and Education: Research and Development in the Era of Globalization. Materials of the I European International Research and Practice Conference. Vienna, Scientific Publishing Center Open Knowledge, 2017, pp. 59–65.
  2. Kozlova O.A. [The socio-economic consequences of the robotization process or whether humanity will ever compete with robots]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2017, no. 3-1, pp. 1025–1028. (In Russ.)
  3. P'yanova M.V., Lavnik R.V. [Investment in human capital development: tax issue]. Nalogi i finansy = Taxes and Finance, 2016, no. 3, pp. 20–34. (In Russ.)
  4. Panskov V.G. [Tax policy and its impact on the labor market]. Finansy = Finance, 2017, no. 4, pp. 26–30. (In Russ.)
  5. Yudina M.A. [Industry 4.0: Opportunities and Challenges]. Gosudarstvennoe upravlenie. Elektronnyi vestnik, 2017, no. 60, pp. 197–215. (In Russ.) URL: http://e-journal.spa.msu.ru/uploads/vestnik/2017/vipusk__60._fevral_2017_g./problemi_upravlenija_teorija_i_praktika/yudina.pdf
  6. Maksyutina E.V. [The changing world of work: challenges of globalization]. V mire nauchnykh otkrytii = In the World of Scientific Discoveries, 2014, no. 3-6, pp. 2345–2356. (In Russ.)
  7. Kil'chukova A.L. [The labor market: Trends and prospects]. Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN = Bulletin of the Kabardino-Balkar Scientific Center of the Russian Academy of Sciences, 2016, no. 6, pp. 160–165. (In Russ.)
  8. Kolesnikov N.E., Kosheleva T.N. [Industrial robots and robotic complexes: Important components of high‑performance workplaces in the Russian Federation]. Ekonomika i upravlenie = Economics and Management, 2014, no. 10, pp. 29–32. (In Russ.)
  9. Kokhanov S.V. [Robotification of enterprises as a current trend in Russia’s economy]. Molodye ekonomisty – budushchemu Rossii: materialy VIII mezhdunarodnoi nauchno-prakticheskoi konferentsii studentov i molodykh uchenykh [Proc. 8th Int. Sci. Conf. Young Economists to the Future of Russia]. Stavropol, North Caucasus Federal University Publ., 2016, pp. 236–238.
  10. P'yanova M.V., Lavnik R.V. [Tax instruments for encouraging investments into developing human capital]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2016, no. 10, pp. 768–778. URL: https://doi.org/10.7256/1812-8688.2016.10.19607 (In Russ.)
  11. Nagibina N.I., Shchukina A.A. [HR-Digital: Digital technologies in human resource management]. Internet‑zhurnal Naukovedenie, 2017, vol. 9, no. 1, p. 24. URL: http://naukovedenie.ru/PDF/24EVN117.pdf (In Russ.)

Посмотреть другие статьи номера »


ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

Свежий номер журнала

т. , вып. ,

Другие номера журнала