There are 2 reasons for taxes to exist:

1. To finance the state's activities (mostly defense, social security, education, infrastructure and healthcare)

2. To disincentivize detrimental activities like smoking or fracking.

We should tax tech companies for their off-the-charts energy consumption which is not sustainable environmentally.

But taxing AI because it replaces jobs doesn't make much sense to me as the technology is supposed to produce more stuff for less overall human labour.

If the goal is to avoid concentration of wealth, governments should tax wealthy companies/individuals and redistribute by subsiding activities that are not as revenue generating but play other significant role in society, like reduce dependency on foreign imports or you know cough health cough care cough.