Análisis de la inteligencia artificial y la robótica en cuanto a la incidencia que puede tener el impuesto a la renta de las personas jurídicas en el ecuador

Abstract

This study aims to analyze the impact on income tax payments by legal entities through Artificial Intelligence and robotics deployment in companies, as well as to establish the possible normative creation in taxation, to regularize this technological innovation by the current legal regulations since Artificial Intelligence and Robotics implementations will lower company costs, such as tax payments, Social Security contributions due to human labor being replaced by robots. This research will be based on an analysis of the impacts and effects produced by technological interference in tax laws, based on a qualitative approach that will contribute to examining possible social changes, thereby helping data collection, and an explorative approach will be applied to examine this topic, which continues to offer expectations for taxation. In addition, the inductive-deductive method will be applied, which will start from general concepts and lead to specific situations in national taxes, supported by the synthetic, analytical approach and a proper documentary review, which will help the research with background information from other countries through experts in the field. Finally, a longitudinal-prospective study will be applied to examine the changes that will occur over time, how they will affect income tax collection from legal entities, and the corresponding standard to be used.