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@article{189791,
        author = {Dr.Rakesh V Ahirrao},
        title = {A case study Taxing artificial intelligence is the need of the hour.},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {8},
        pages = {277-280},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=189791},
        abstract = {The rapid proliferation of artificial intelligence (AI) systems is transforming global economies, labor markets, and societal structures. While AI promises significant productivity gains and innovation, its deployment also poses substantial risks, including job displacement, heightened inequality, and the erosion of traditional tax bases. This paper argues that the development and implementation of a targeted AI taxation framework is an urgent economic and ethical necessity. Such a framework is required not to stifle innovation but to manage its disruptive externalities, fund essential societal transitions, and ensure the benefits of automation are equitably shared. This analysis examines the rationales for AI taxation, explores potential models, addresses critical counterarguments, and proposes principles for effective policy design.
Significance of the Study: In this study, the researcher discusses tax policy on artificial intelligence, going beyond a limited technical discussion. The researcher addresses a fundamental question of the 21st century: How can we harness the transformative power of artificial intelligence to create a more prosperous, equitable, and stable future for all? By presenting a compelling, evidence-based argument for intelligent AI taxation, this research provides a practical and ethical path to ensure that the AI revolution benefits not just a few, but many, thereby safeguarding the social contract in the digital age. The insights are indispensable for policymakers, economists, corporate leaders, and civil society navigating the profound economic restructuring currently underway. Therefore, this study is significant.},
        keywords = {AI Tools, AI Tax, White Collar Job,},
        month = {January},
        }