The Internet of Things in Tax Law

Álvaro Antón Antón, Álvaro Jesús del Blanco García, Irma Mosquera Valderrama, José Andrés Rozas Valdés, Marina Serrat

Research output: Contribution to journalConference Abstract/Poster in journalAcademic

Abstract

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.
Original languageEnglish
Pages (from-to)151-205
JournalCrónica Tributaria
Volume182
DOIs
Publication statusPublished - 2021

Keywords

  • Internet of Things
  • Tax evidence
  • Taxpayers’ rights
  • VAT
  • Fiscal Incentives

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