Title: Do robots pose a threat to public revenues?
Authors: Semerád, Pavel
Otavová, Milena
Semerádová, Lucie
Hrdličková, Andrea
Matzka, Bettina
Citation: Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2020, roč. 10, č. 2, s. 73-79.
Issue Date: 2020
Publisher: Západočeská univerzita v Plzni
Document type: článek
URI: http://hdl.handle.net/11025/42383
ISSN: 1805-0603
Keywords: daň z příjmu;veřejné finance;daň z robota;udržitelnost
Keywords in different language: income tax;public finance;robot tax;sustainability
Abstract in different language: The paper is focused on the area of introducing new technologies and the consequent impact on a more efficient functioning of a company, with an emphasis on reducing labour costs. A case study has been created for a company that replaced its employees with technology to reduce the dependence of its performance on the staff. Our aim was to quantify the impact of this managerial decision on the company, as well as to quantify the negative impact on the state budget. With this decision, the company will not only reduce its dependence on its staff, but also its labour costs by 88.14% while the performance will remain the same. It can be assumed that this will also have a significant impact on the sustainability of public finances, as the state will suffer a loss of income in the case of personal income tax as well as social/health insurance; the mandatory expenditure may also increase, such as in the case of paying social benefits to the unemployed. In view of the sustainability of public finances, the paper proposes recommendations that could address this negative impact.
Rights: © Západočeská univerzita v Plzni
Appears in Collections:Číslo 2 (2020)
Číslo 2 (2020)

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