Business and Professional Ethics: Should Robots Be Taxed? Analysis

This essay delves into the ethical dimensions of taxing businesses that utilize robots, a topic generating significant debate in contemporary business and professional contexts. The introduction highlights the increasing prevalence of automation and robotics, emphasizing the displacement of human labor and the need for ethical considerations. The essay employs both utilitarian and Kantian ethical frameworks to analyze the issue. Utilitarian analysis assesses the impact on overall welfare, considering job losses, government revenue, and the potential benefits of robots in dangerous tasks. Kantian analysis focuses on the moral principles of duty and universalizability, evaluating whether taxing robots aligns with ethical obligations and respects human dignity. The essay explores the arguments for and against robot taxation, considering the implications for employment, economic fairness, and societal well-being. The essay examines the advantages and disadvantages of robots in the workplace, providing an in-depth analysis of the ethical considerations, making it a valuable resource for students studying business ethics and related fields.

BUSINESS AND PROFESSIONAL ETHICS.
BUSINESS AND PROFESSIONAL ETHICS
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BUSINESS AND PROFESSIONAL ETHICS
Introduction: Many research papers have analyzed that should robots be taxed or not. There are
lots of controversies and arguments on the topic and reveals many thought and several aspects.
Now-a-days automation and in the world of robotics, usage of technology and the practice of
machines have taken the place of human (Boutilier, Caragiannis, Haber, Lu, Procaccia, &
Sheffet, 2015). In the past days the works or the operations are done by the human beings and
every kind of activities is done by the human beings (Baumann-Pauly, Wickert, Spence &
Scherer, 2013). But now the technology has taken the place. People are using machines and
technology to do their operations. Hard or the heavy tasks are finished by the assistance of the
modern technology or by the robots. Employers of US who deploy robots would pay some taxes
to the government to execute a nominal income for the workers of the organization.
The essay proposal will elucidate the fact that will reveal the some business and
professional ethics. The necessity of robots and its disadvantages while it is using in the place of
human will be determined logically in this essay proposal (Bowie, 2017). There are several
kinds of businesses, operations and practices done in all over the world. Some tasks are heavy or
the workload of these kinds of tasks is very high. These works need more horse power to fulfill.
Now-a-days high technical machines or modern robots are used to make the completion of these
tasks. Actually robots are used because it can provide its duty 24*7 where this cannot be done by
any human being (Chell, Spence, Perrini, & Harris, 2016). Human needs some rest period and
that may create a hindrance in the job. Robots are highly productive so that it can attempt
manufacturing work without any intervals. But in the past time humans are used to attempt any
kind of activity. There are several good impacts and as well as some bad impacts of using robots
in our society.

BUSINESS AND PROFESSIONAL ETHICS
Utilitarian Analysis: Utilitarian is an ethical theory which is normative in nature. It helps to
define the locus of wrong and right which will be based on the result of any activity. It attempts
the opportunity of anyone’s own attentiveness and encounters the welfares of others. Utilitarian
approach is the task of recognizing the essential importance of ache, comfort and pleasures of
human’s life. Through this approach one can determine the consequences of any activity and can
approve or disapprove it (Shaw, 2016). Through utilitarian approach one can define the quantity
and quality of the happiness and as well as it will help to avoid the pain or ache from the life of
human. It emphasizes on the extreme amount of pleasure for the maximum number of people.
Using the robots decreases the employment of humans in the productivity. As per the utilitarian
approach the welfare is done upon the maximum number of people. Any activity which will
never create the best satisfaction is not the proper activity, as per the utilitarian approach.
Human income tax is the primary source of income for the government. After introducing
robots in the activities the unemployment level raised. The unemployed are involving themselves
in other occupations to make their income. On another hand using the robots causes less earning
for the government. The revenue which was coming from the direct tax of employed persons is
not received by the government just because of the more usage of robots in the working field.
The people who may involve themselves in activities are now employing themselves in other
kind of works and that is hampering the government to receive the direct income tax from them.
But in some special cases the robots are used to operate some dangerous and heavy works which
may avoid the accidents and injuries of humans. In this point of view it can be said that this
brings happiness in our society and in the human life (Clegg, Jarvis, & Pitsis, 2013).
However robots need no relax period or any kind of intervals. Robots are systematic and
the process or the programs are installed in the robots, so that is why it needs no supervision and

BUSINESS AND PROFESSIONAL ETHICS
direction to do the job. The programs and the design of job or the activity is automatically done
by the robots. It needs no training and no trainer. It executes the work after giving the switch. It
is an automatic gadget which does the work without making any kind of questions and also it
maintains the same time whenever it deals with the same kind of work which is same in the
qualitative and quantitative way. It never faces any injury while it is executing any task. It will
execute the task whenever it will employ to do the task. It will never ask for the time. It has no
shift time and it is boundless. No trade union needed to employ the robots. There are no safety
and security measures needed for the robots. No selection, no interview. No in job or off job
training is required for the robots. Employees need performance appraisal to evaluate their tasks.
It emphasizes on the gap between the expected and actual outcome of one’s productivity. But on
other hand robots are programmed in such a way that there will be no gap between its expected
and actual outcome. Every time robots are able to give the highest amount of product. It can be
programmed before its use. If organizations deploy robots in their operation then the robots will
obviously give the best result because it is made to finish the task in a productive way. In other
hand human needs more experience to execute any work in a productive way. Actually human
employees take some time to gain more experiences. But robots are able to give the best from the
very fast time. If any organization deploys robots for their every segment of tasks then many
functions of human resource management will be eliminated. Because robots need no
remuneration, compensation, wages and salaries for the execution of the certain job assigned to
it. It needs no extra benefits and allowances. Motivation, special care, coaching, mentoring,
grooming these are needed for the humans but not for the robots. Development is another factor
that is related to human beings but in case of robots maintenance and up gradation or update
needed.

BUSINESS AND PROFESSIONAL ETHICS
However robots may reduce many functions which are very typical and need more
attention to maintain in the organization but the actual fact is that the machines and the robots
obviously have the depreciation value. On other hand human gains knowledge with the time and
become experts day by day. As per the utilitarian approach the employment of human can finish
the work in a smart way and it will also reduce the number of unemployment in the world. The
families of employed people will be able to survive and will be happy by the earnings (Conway,
& Gawronski, 2013). The employee who is employed in a job obviously he or she day by day
gains more knowledge about the job. After some period of time he or she also will be able to
make another expert or will be able to give training to another employee. But the robot will day
by day face depreciation and it will never be able to create another robot by itself. So it will be
obviously better to employ humans in the organizations. But the tasks which are very heavy and
may cause some accidents should be done or executed by the robots because it will not make
injury to any human’s life. To save the humans from the accidents and from the injury,
organizations should deploy robots for those types of tasks which are accident-prone. This thing
will be safer and secure for everyone. This will also enhance a utilitarian perspective in the
society.
Kantian Analysis: Kant’s theory is the instance of deontological moral philosophy–as per the
theory, the appropriateness or unfairness of activities never reflects the consequences. The
theory, established as a outcome of Enlightenment rationalism, elucidates the opinion that the
only basically decent entity is a noble will; an act can be reveals as a respectable if its parole –
the value and principle after it – is responsibility to the ethical norms (Michaelson, Pratt, Grant &
Dunn, 2014). According to Kant's production of the ethical law can be categorized in an
imperative way, which simulates on every kind of people, not depends on their benefits,

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interests, needs or desires. Kant generated the categories which are authoritative in several ways.
According to Kant a will which is good, is a wider opinion than a determination which
performances and acts from responsibility and duty. A determination which performs or acts
from responsibility and duty is different as a determination or will which overwhelms obstacles
and hindrances to retain the ethical and moral law. An obedient determination and will is thus an
important and special issue of a very good determination and will which may become noticeable
or visible in contrary or adverse circumstances. Kant’s commencement of responsibility and duty
never entails that people are performing their responsibilities and duties reluctantly. While
responsibility and duty often obliges several people and reminders the people to perform against
their detour or inclinations, it still occurs from the agent’s preference and volition: they wish to
keep and retain the ethical and moral legislations and laws (Mansell, 2013). Thus, when the
agent acts and performs an activity from the responsibility and duty that is the reason of the
balanced and rational encouragements and incentives matter to the agents, which is obviously
more than their submission which is opposed. Kant desired to go and move beyond the opinion
and conception ethics and morality as outwardly imposed responsibilities and duties which
present a moral and ethics of independence and autonomy, when the rational agents can
recognize freely the reason which is claimed makes upon the agents (Jennings, 2014).
Though the using of robots is obviously executes the work easily in a perfect way and in
a very short time but obviously deploying more number of robots will reduce more number of
employees. That decision or that kind of activity will affect upon numerous families and a large
number of people may lose their jobs. However, deploying robots may reduce several
authoritative tasks and will increase the productivity but after all it will affect the society from
several dimensions. However it can be said that deploying more robots in the work field can

BUSINESS AND PROFESSIONAL ETHICS
minimize the load of the jobs but after all it will be a wrong decision if one decides this because
it will make more people unemployed in the society (Trevino, & Nelson, 2016). This thing will
be act as a curse upon the organization (Kolk, 2016). Making good relation with the people
should be focused by any organization to develop more customer attention and indirectly it will
also help in business expansion. That is why organizations are executing some corporate social
responsibility activities to show they are aware about the environment and about the society. So
the company should always deploy those robots in those kinds of works which are really very
heavy and may cause of accidents for human beings. This decision will obviously enhance the
company’s growth and it will increase the industrial relations in between the employees and
employers.
Additional theory description: There are numerous theories deal with the ethical values of
human being and the principles of life. The Golden Rule, which is also called as the reciprocity
theory or the mutuality theory, developed by the Greek philosopher Pittacus. The neighbor
should be loved is the utmost concept of the theory. Another theory related to the ethics and the
ethical principles and values is Hedonism which emphasizes on the mind’s pleasure which is
based on the intellectuality not depends on the physical sensation. It elucidates that the
relationships which are personal that should be based on proper and intellectual judgment and
some restraint should be used in these kinds of relationships (Idowu, Capaldi, Zu & Gupta
2013). This theory’s believe is that people should fill their reluctant period with intellectual
pursuit and should spend their time through some creativity.
Golden Mean invented by the Greek philosopher Aristotle that is based on neo-Confucian
concept. Every business ethics theory is emphasizes on the development of the society and the
ultimate growth of human being. This essay proposal is based on the principles of life and ethical

BUSINESS AND PROFESSIONAL ETHICS
issues related to the society, employment of human being and the deployment of the robots.
However it is obviously the truth that the robots can make the work easy and it can make the task
tranquil and flexible but if the organizations deploy more robots in the place of human being then
ultimately the people will face the unemployment and the unemployment rate will be higher
(Kahane, Everett, Earp, Farias & Savulescu, 2015). That is why if this thing can be considered as
an ethical issue then it will be a better decision that robots are only deploying in some kinds of
tasks which are heavy and may causes of injury and accidents. If it is done then it will be more
ethical and the society will be graceful. The unemployment rate will be come down. Many
families will be blessed by the earnings of the employed persons.
Theory Extension: The theories, which are dealing and emphasizing on the several aspects of
ethics and the values of human and its principles are elucidating the key ideas which are
necessary to develop the societal growth and to enrich the society (Hoffman, Frederick, &
Schwartz, 2014). The necessity of this theories and believes are very much essential to build a
strong and curse free society (Scharding, 2015). The organizations should follow the traditional
and as well as the neo-classical theories to make the organization strong and to develop the good
industrial relation between the people of the organization. Good organizational behavior also an
important fact to make the organization strong and cooperative. It is also essential to develop a
good team management spirit where the people will work with the help of each other and in such
a way that will be cooperative in nature. If organizations take robots to make their tasks flexible,
elastic and tranquil then the deployment of the robots should be taxed and the tax should use in
the development purpose of other employees and to pay the bonus and incentives to the
employees. This will enhance their productivity and self-development. It will also help to create

BUSINESS AND PROFESSIONAL ETHICS
the loyalty in the employee’s heart. Tax which will be imposed upon the usage of robots should
be collected to make the societal growth and to make the sustainable development.
Utilitarian approach emphasizes on the betterment of the whole society. The theory
elucidates that the decision should be made before analyzing its consequences. If the
consequence or the result declares positive and good for the society then the plan should apply in
the certain circumstances. According to that theory people should take those kind of decisions by
which the society become benefited and the people will be graced (Stanwick, & Stanwick, 2013).
If organizations deploy more robots to make the work well finished in very short time and
without any mess then it should be taxed by the government and the amount should be used for
the betterment and improvement of the society (Gustafson, 2013). Not only the growth of the
individual but also the growth of the whole with the development of the society is the main
object of the utilitarian approach (Vitell, 2015). If organizations follow the utilitarian approach
then the business will be more trustworthy and employees of the organization will be more loyal
and productive. Kantian is an another approach that emphasizes that the activity may be good or
wrong but if it calls for the good impact and good result then it should be followed. The people
should always follow that path which will results the good and that will be done for the
betterment of the society. Societal norms and believes should be take care by the people belongs
to that society.
The Kantian theory is a deontological approach that stresses on the fact that is any work
can be permissible and should be applicable to every kind of people without any kind of
contradiction (Tsalikis, & Fritzsche, 2013). If organizations follow that approach then they have
to plan those things which have a great scope of betterment of the society (Gotsis, & Kortezi,
2013). The robots should be deploying in such a way that the employee’s job should not be

BUSINESS AND PROFESSIONAL ETHICS
affected by the decision of the organization. If any employee loses his or her job then ultimately
the whole family of that employee will be affected. This decision will ultimately act as a
swearword upon the employee and upon the society also (Tweedie, Dyball, Hazelton, & Wright,
2013). Government earnings from the tax of the employees also will be less because for less
employment. If robots are introduced in every segment of the business then the earnings from the
tax will become less. That is why it should be notified that the tax should impose on the robots
also. That will not create any hindrance in the earnings from the tax. The organizations also
should give the focus on the problem of unemployment and that can be handled only by reducing
the deployment of the robots.
Conclusion: To make the business ethical and to enhance more employee loyalty the
organizations should build good organizational behavior and effective industrial relation between
the employees. The organizations should involve themselves in corporate social responsibility
tasks that will create a good impression in the mind of the public as well as it will also help them
to create good brand image (Côté, Piff & Willer, 2013). The people who are employed in the
organization should be cooperative in nature and that can only build by the authority of the
organization. The employees should be treated well by the administration and the whole thing
should be ethical and there should be proper guidance and discipline (Floyd, Xu, Atkins &
Caldwell, 2013).
The organizational behavior in between the employee and employee, employer and
employee should be very effective and familiar in nature. The organization should be bias less
and sexual harassment free where there will be no gender violence. The employees of the

BUSINESS AND PROFESSIONAL ETHICS
organization should not be exploited by the employers and there will be proper safety and
security given to them by the authority to make their life harmless.
The safety from the special kind of occupational hazards is also a mandatory job should
be played by the authority. The working sector should be driven by well facilities and
amusements to make the employees stress free and enthusiastic. The trade should be fair enough
and should maintain several standards of business. The business should make ethically and
should not go beyond the ethics (Ferrell, & Fraedrich, 2015).
The supervisors and the managers should give motivation to the employees to make them
productive and energetic. Deployment of robots obviously can reduce the pressure of works but
the thing that should not forget that robots have no intellectuality but the people have. So the
robots should deploy in the heavy kinds of works which may causes for accidents and injuries
and robots should carry some tax or the tax should be imposed on the organization which is
introducing and deploying the robots.
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