Where do you draw the line to define an "agent" that should pay taxes? Many jobs once done entirely by humans have been replaced by software or mechanical autom

Where do you draw the line to define an "agent" that should pay taxes? Many jobs once done entirely by humans have been replaced by software or mechanical automation long before AI came along. The issue of eroding social safety nets due to declining income tax revenue can be solved in a much more straightforward manner that doesn't require complex AI tax schemes.