تقنيات الذكاء الاصطناعي و تأثيراتها المحتملة على النظم الضريبية دراسة تحليلية Artificial Intelligence Technologies and their potential effects on Tax Systems An analytical study

أولاً المراجع العربية :

• د.أحمد حسن علي عثمان : " انعكاسات الذكاء الاصطناعي على القانون المدني – دراسة مقارنة " ، مجلة البحوث القانونية والاقتصادية ، كلية الحقوق جامعة المنصورة ، العدد 76 ، يونيو 2021
• د. رمضان صديق : " التجنب الضريبي بين الإباحة والحظر في التشريع المصري والمقارن " ، دراسات في القانون الضريبي المقارن ، الكتاب الثاني ، القاهرة 2011.

ثانياً المراجع الأجنبية :

• Alessia Fidelangeli and Federico Galli : "Artificial Intelligence and Tax Law Perspectives and challenges" , Fascicolo 4/2021 , Università degli Studi di Milano , Italy. Available at :

https://ceridap.eu/pdf/estratti/Estratto-10.13130_2723-9195_2021-4-27.pdf last Visit On 25-3-2023.

• Asian Development Bank : "Launching a Digital Tax Administration Transformation: What You Need to Know" ,ADB , Philippines, May 2022 . DOI:

http://dx.doi.org/10.22617/TCS210343

• Bret N. Bogenschneider : "Will Robots Agr Will Robots Agree to Pay Taxes? Further Tax Implications of ax Implications of Advanced AI" , North Carolina Journal of Law & Technology , Vol 22 , Issue 1 , October 2020 . Available at:

https://scholarship.law.unc.edu/ncjolt/vol22/iss1/2 Last Visit On 27-2-2023.

• Christopher Manning : "Artificial Intelligence Definitions" , Stand Ford University , September 2020.
• European Commission : "A definition of AI: Main capabilities and scientific disciplines" , High-Level Expert Group on Artificial Intelligence , December 2018.
• Francis Weyzig :" Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands" , International Tax and Public Finance , 20 , 2013 .

https://doi.org/10.1007/s10797-012-9250-z  

• Ida Merete Enholm , Emmanouil Papagiannidis ,  Patrick Mikalef and John Krogstie : "Artificial Intelligence and Business Value: a Literature Review" , Information Systems Frontiers , VOL.24 , Springer , 2022 .

https://doi.org/10.1007/s10796-021-10186-w  

• JingJing Shan : "Optimization Strategy of Tax Planning System in the Context of Artificial Intelligence and Big Data" , Journal of Physics: Conference Series, Vol. 1345 ,No. 052006 , 2019 .
• Julia Marsh: " De Blasio Proposes ‘Robot Tax’ in Bid to Boost Failing 2020 Campaign", New York Post, September 5, 2019, available at https: https://nypost.com/2019/09/05/de-blasio-proposes-robot-tax-in-bid-to-boost-failing-2020-campaign/ Last Visit On 25-2-2023.
• Kenneth Yigael Goldberg : "What Is Automation?" , IEEE Transactions on Automation Science and Engineering, VOL. 9, NO. 1, January 2012 .
• Lawrence B. Solum :" Legal Personhood for Artificial Intelligences" ,North Carolina Law Review , Vol 70 , No.4,1992. Available at: http://scholarship.law.unc.edu/nclr/vol70/iss4/4  Last Visit On 27-2-2023.
• Lewis Silkin : "Robot Tax: the pros and cons of taxing robotic technology in the workplace" , December 4 , 2019 . Available at :

https://www.futureofworkhub.info/comment/2019/12/4/robot-tax-the-pros-and-cons-of-taxing-robotic-technology-in-the-workplace?format=amp  Last Visit On 25-2-2023.

• Margaret Cotton and Gregory Dark : "Use of Technology in Tax Administrations 2: Core Information Technology Systems In Tax Administrations" , Fiscal Affairs Department , IMF , March 2017 , PP.6-10.
• María Amparo Grau Ruiz : "The Alignment of Taxation and Sustainability: might the Digital Controls of Non-Financial Information Become a Universal Panacea?" , Review of European and Comparative Law ,Vol. 50, No. 3 , September 2022 .

https://doi.org/10.31743/recl.14118 .

• Michael Hatfield : "Professionally Responsible Artificial Intelligence" , Arizona State Law Journal , Vol.51 , 2019.
• Mikell P. Groover : "Automation" , Encyclopedia Britannica, 2 Mar. 2023, https://www.britannica.com/technology/automation. Accessed 3 March 2023.
• OECD : "Supporting the Digitalisation of Developing Country Tax Administrations: Forum on Tax Administration" , Committee on Fiscal Affairs, OECD , Paris , December 2021 .

https://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/supporting-the-digitalisation-of-developing-country-tax-administrations.pdf Last Visit On 3-3-2023.

• Parthasarathi Shome: "Taxation of Robots" , The Governance Brief , ISSUE 44 , 2022 .
• Pei Wang : "On Defining Artificial Intelligence" , Journal of Artificial General Intelligence, Vol. 10, No.2, 2019. DOI: 10.2478/jagi-2019-0002
• Robert D. Atkinson : "The Case Against Taxing Robots" , Information Technology and Innovation Foundation (ITIF), April 8, 2019.
• Robert Fay and Wallance Trenholm : "The Cyber Security Battlefield" , Center for International Governance Innovation .

https://www.cigionline.org/articles/cyber-security-battlefield/ Last Visit On 24-2-2023.

• Robert Seamans : "Tax not The Robots " , Report , 25 August ,2021 . Available at : https://www.brookings.edu/research/tax-not-the-robots/?amp Last Visit On 25-2-2023.
• Rosie Emery :"Green Party Pledges to Fund AI Research, and Protect Workers from Jobs Lost due to Automation", Green Party of Canada , September29,2019, available at :

https://www.greenparty.ca/en/media-release/2019-09-29/green-party-pledges-fund-ai-research-and-protect-workers-jobs-lost-due  Last Visit On 25-2-2023.

• S M. Solaiman : "Legal personality of robots, corporations, idols and chimpanzees: a quest for legitimacy" , Artificial Intelligence and Law , Faculty of Law, Humanities and the Arts ,Vol 25 , Issue 2 , 2017.
• Shakuntla Sangam : "Legal Personality for Artificial Intelligence with Special Reference to Robot: A Critical Appraisal" , Indian Journal of Law and Human Behavior Volume 6 Number 1 / January – June 2020, P.17. DOI: http://dx.doi.org/10.21088/ijlhb.2454.7107.6120.2
• Simon Checterman : "Artificial intelligence and the limits of legal personality" , British Institute of International and Comparative Law , Cambridge University Press , vol 69, October 2020.

https://doi.org/10.1017/S0020589320000366

• "The Robot that Takes your Job Should Pay Taxes, Says Bill Gates", Quartz, available at https://qz.com/911968/bill-gates-the-robot-that-takes-your-job-should-pay-taxes/. Last Visit On 25-2-2023
• Vagelis Papakonstantinou  and Paul De Hert : "Refusing to award legal personality to AI: Why the European Parliament got it wrong" ,European Law Blog , 25 NOVEMBER 2020.
• Vagelis Papakonstantinou  and Paul De Hert : "Refusing to award legal personality to AI: Why the European Parliament got it wrong" ,European Law Blog , 25 NOVEMBER 2020.
• Vikram Chand, Svetislav Kostić and Ariene Reis : "Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches " , World Tax Journal , November 2020.
• Vikram Chand, Svetislav Kostić and Ariene Reis : "Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches " , Op.Cit , P.P.745-750.
• Vincent Ooi and Glendon Goh : "Taxation of automation and artificial intelligence as a tool of labour policy" , eJournal of Tax Research , vol. 19, no. 2,2022 .
• Xavier Oberson : "Taxing Robots : Helping the Economy to Adapt to the Use of Artificial Intelligence" , Edward Elgar Publishing , 2019 .
• Zhuowen Huang : "Discussion on the Development of Artificial Intelligence in Taxation" , American Journal of Industrial and Business Management, Vol.8,August 2018 , P.P.1818 - 1820. https://doi.org/10.4236/ajibm.2018.88123 .
• Ziyad Saleh : "Artificial Intelligence Definition, Ethics and Standards" , The British University in Egypt , No. 150407 , April 2019.

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• da.'ahmad hasan eali euthman : " aineikasat aldhaka' alaistinaeii ealaa alqanun almadanii - dirasat muqarana " , majalat albuhuth alqanuniat walaiqtisadiat , kuliyat alhuquq jamieat almansurat , aleadad 76 , yuniu 2021
• da. ramadan sidiyq : " altajanub aldaribiu bayn al'iibahat walhazr fi altashrie almisrii walmuqaran " , dirasat fi alqanun aldaribii almuqaran , alkitaab althaani , alqahirat 2011.