Legality of Taxing Robots and AI in the UK: Challenges and Opportunities

Event details

This seminar critically discusses the germane challenges and opportunities associated with imposing taxes on robotics and AI in the UK.

Abstract

Robots and artificial intelligence (AI) are increasingly feared of getting to replace human labour and create inequality in society - unless strategic measures are taken. This has ignited international debate as to taxing these machines and automation processes. A robot or AI tax seeks, among others, to mobilise revenue to support in measures such as retraining of workers, potential universal basic income, and related programmes to address displacement of jobs and inequality. As the potential for a robot or AI tax has gained traction, one of the contentious issues is the legal feasibility of subjecting robots and AI to taxation. The legal framework in the United Kingdom (UK) does not currently have taxes on robotics and AI. In this event, a critical review is conducted on the germane challenges and opportunities associated with imposing taxes on robotics and AI in the UK. For instance, although robot or AI tax might seek to redress the balance in labour displacements, it is difficult to achieve rule of law principles such as fairness and transparency with it. Additionally, a significant effort is needed to undertake careful legislative drafting to ensure that such a tax regime complies with existing tax laws in the UK and international tax agreements. One of the opportunities is to leverage the UK’s AI opportunities action plan 2025, particularly, in relation to “ensuring right regulatory regime”.

Biography

Dr Adam Abukari, Assistant Professor in Law at CFCI. Adam has been working on EU-funded projects at Coventry University since 2018 including PROTAX, TRACE, and KEYSTONE. Adam’s current work mainly involves finding innovative solutions for energy issues as well as financial and economic crimes. Adam’s PhD was on rule of law and justice. His research interests include human rights law, energy innovation and sustainable development as well as innovative strategies to counter illicit money flows and related crimes. Generally, Adam’s research is based on how interdisciplinary relations between law, business and development studies can harness and enhance societal security.

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