| Autor: |
Antón, Á.A., del Blanco García, A.J., Mosquera Valderrama, I.J., Rozas, J.A., Serrat Romaní, M. |
| Jazyk: |
angličtina |
| Rok vydání: |
2022 |
| Předmět: |
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| Zdroj: |
Crónica Tributaria, 2022(182), 151-205. Instituto Estudios Fiscales |
| Popis: |
Internet of Things (IoT) is currently a technology in expansion, which is used for multiple purposes. This article explores how Tax Law and Administrations could use it to improve the level of tax compliance and enforcement without overrunning the limits of taxpayers’ rights, through five Sections: Tax Proof; Taxpayers’ Rights; VAT & Customs; Fiscal Incentives; Energy taxation. Since is a very novel disruptive technology, this paper addresses common taxation topics, from a tax policy perspective, that can be related to any national or supranational regulations. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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