<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2683-2690</journal-id>
<journal-title><![CDATA[The Anáhuac journal]]></journal-title>
<abbrev-journal-title><![CDATA[The Anáhuac j.]]></abbrev-journal-title>
<issn>2683-2690</issn>
<publisher>
<publisher-name><![CDATA[Universidad Anáhuac del Sur S.C., Facultad de Economía y Negocios]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2683-26902023000100090</article-id>
<article-id pub-id-type="doi">10.36105/theanahuacjour.2023v23n1.04</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Inteligencia artificial y tributación: el debate sobre la personalidad jurídica y la responsabilidad]]></article-title>
<article-title xml:lang="en"><![CDATA[Artificial intelligence and taxation: the debate on legal personality and liability]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramos Medina]]></surname>
<given-names><![CDATA[Sonia Elizabeth]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Sinaloa  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Salamanca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<volume>23</volume>
<numero>1</numero>
<fpage>90</fpage>
<lpage>109</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2683-26902023000100090&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2683-26902023000100090&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2683-26902023000100090&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo tiene como objetivo analizar los debates sobre tributación e inteligencia artificial, identificando la problemática asociada con la personalidad jurídica y la responsabilidad. Se plantea que, a pesar de los esfuerzos realizados en la última década, no se ha articulado una base jurídica sólida que responda a los requerimientos de la cuarta revolución industrial y sus externalidades. A través de un examen analítico-deductivo se muestra que, actualmente, no es posible introducir este tipo de impuestos para garantizar la tributación efectiva de los beneficiarios finales de ingresos que provengan del uso de inteligencia artificial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The purpose of this article is to analyze the debates on taxation and artificial intelligence, identifying the problems associated with legal personality and liability. It is argued that, despite the efforts made in the last decade, a solid legal basis that responds to the requirements of the fourth industrial revolution and its externalities has not been articulated. Through an analytical-deductive examination it is shown that, at present, it is not possible to introduce this type of taxation to ensure effective taxation of the final beneficiaries of income from the use of artificial intelligence.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[derecho tributario]]></kwd>
<kwd lng="es"><![CDATA[impuesto a los robots]]></kwd>
<kwd lng="es"><![CDATA[inteligencia artificial]]></kwd>
<kwd lng="es"><![CDATA[ingresos personales]]></kwd>
<kwd lng="es"><![CDATA[externalidades]]></kwd>
<kwd lng="en"><![CDATA[Tax law]]></kwd>
<kwd lng="en"><![CDATA[robot tax]]></kwd>
<kwd lng="en"><![CDATA[artificial intelligence]]></kwd>
<kwd lng="en"><![CDATA[personal income]]></kwd>
<kwd lng="en"><![CDATA[externalities]]></kwd>
</kwd-group>
</article-meta>
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