Open AccessTHE INTERNET OF THINGS IN TAX LAW
Author(s) -
Álvaro Antón,
Álvaro Jesús Del Blanco García,
Irma Mosquera Valderrama,
José-Andrés Rozas,
Marina Serrat Romaní
Publication year - 2022
Publication title -
crónica tributaria/crónica tributaria
Language(s) - English
Resource type - Journals
eISSN - 2695-7566
pISSN - 0210-2919
DOI - 10.47092/ct.22.1.5
Subject(s) - tax law , enforcement , law and economics , public economics , incentive , perspective (graphical) , legal aspects of computing , ad valorem tax , tax reform , value added tax , direct tax , business , indirect tax , tax avoidance , internet of things , compliance (psychology) , tax credit , double taxation , economics , the internet , law , political science , internet privacy , microeconomics , computer science , psychology , social psychology , artificial intelligence , world wide web
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.