Prospects for taxation of robotic process automation (RPA)

Robotic Process Automation (RPA) is one of the key areas of digital business transformation, providing increased efficiency and reduced costs. However, the rapid spread of RPA gives rise to issues of tax regulation, since Russian legislation does not have clear rules governing the taxation of transactions related to software robots. The article discusses the economic nature of RPA, taxable objects and existing taxation practices in Russia and abroad. The author draws attention to the main aspects of taxation of robotic process automation (RPA) in the modern economy. The theoretical and methodological foundations of RPA, international taxation experience, legal features in the Russian Federation, as well as prospects for the development of tax regulation in this area are analyzed. An analysis of international experience is conducted and key problems associated with the taxation of digital assets and RPA services are identified. The authors propose possible mechanisms for improving tax regulation, including the introduction of a special RPA tax regime, the development of a system for accounting for savings from robotics and the adaptation of international tax agreements. The findings of the study are aimed at achieving a balance between the fiscal interests of the state and support for digital innovation.

robotic process automation, RPA, taxation, digital transformation, tax policy, robot tax, digital assets