The increasing importance that has been attached to robotics and artificial intelligence in the present society has led to several debates surrounding these technologies. The preliminary issues that had surfaced at that time of the early discussions in the context of these  emerging technologies has been in the context of the liability to personhood have been raised in the context of the legal consequences that would arise.

Taxation has not developed in isolation from the emerging issues in the context of artificial intelligence and robotics. There have been a few proposals for the imposition of a different tax that would be able to collect the tax revenues from the developing technologies. For there to be a proper legislation for the taxation of artificial intelligence and robots, this must start with a proper basis for such a taxation. In this instance, it is pertinent to note that it must be based on a proper workable definition of the taxpayer and the taxbase, which should be in accordance with the main principles of tax law, like the principles of equal treatment and the tax capacity.