The digital transformation of the obligation to pay insurance premiums is traced, which occurs as a result of the intensification of the use of artificial intelligence technology and the promising possibility of replacing certain professions and/or categories of employees with robotic systems (robots) operating using such technology. The main problems of ensuring the implementation of the modern model of insurance premiums taxation caused by the development of artificial intelligence are determined. The conclusion is made about the stages of evolution of the tax legislation of the Russian Federation, which implies the gradual adaptation of artificial intelligence technology to the system of compulsory social insurance. A promising model of tax and legal regulation of the obligation to pay insurance premiums in the conditions of further development of artificial intelligence technology has been developed.

insurance premiums, tax obligations, compulsory insurance system, artificial intelligence, robotic system (robot)

Lyutova Olga Igorevna – Candidate of Juridical Sciences, Leading Researcher, Institute of Public and Municipal Administration, National Research University “Higher School of Economics” (11, Myasnitskaya st., Moscow, 101000, Russian Federation), ORCID: 0000-0002-6603-8859, ResearcherID: AAD-7366-2019, RSCI AuthorID: 590631, e-mail: olyutova@hse.ru

Lyutova O. I. Insurance Premiums and Artificial Intelligence: Ongoing Changes and Contours of the Future[Strahovye vznosy i iskusstvennyj intellekt: kontury budushchego regulirovaniya] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2023, no 4(103), pp. 23–28. – DOI 10.26516/2071-8136.2023.4.23 (in Russian)

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