The rise of technologies such as artificial intelligence (AI), robotics, and automation has had major impacts on the economy, business models, and the labor market. The author, Christina Dimitropoulou, examines the role of taxation in reaction to these new technologies and analyzes the concept of robot taxation. This first part of the paper offers an overview of various forms of robot taxation proposals, starting by addressing the complexities in attaching fiscal attributes to robots, such as legal personhood and the ability to pay. Taxation of robots’ usage, consumption, and transaction taxes are considered. In the second part, the author addresses the international tax competition concerns that might arise from the taxation of robots and the use of AI as an integral part of business models. The chapter concludes with comments by Xavier Oberson, who provides further context on the possible solutions to mitigate the issues brought by new technologies on the labor market and against inequality and elaborates on the taxation of robots as legal fictions similar to the taxation of enterprises.