Not really.
What defines a single robot? I could have an autonomous robot that mass produces a million widgets or one that only produces one every hour. Are you going to tax the machine based on it production? Why not simply tax the production directly then?
The idea of charging machines for social security is the height of silliness. It is simply nonsensical.
And this statement:
"having the status of electronic persons with specific rights and obligations"
is absolutely insane. Machines do not have rights. Get back to me when you make one that is self aware and THEN we can talk about conferring protected rights. Otherwise a robot has the same rights as a rock.
I'd like to use this as an example of misused vocabulary.
A "robot" can be programmed to do a required function and then can be reprogrammed to do a different function.
A "machine" is built to do one specific function and will always do that function.
In short, Robots and Machines are not the same thing. We do not need to tax escalators or hold them liable.
However, at the rate technology is moving and the time take to pass laws. Baseline laws pertaining to the liability and taxes of self-aware robots could be needed sooner than we believe.