The Internet of Things in Tax Law

Álvaro Antón Antón (), Álvaro Jesús Del Blanco García (), Irma Mosquera Valderrama (), José Andrés Rozas () and Marina Serrat Romaní ()
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Álvaro Antón Antón: Universidad CEU Cardenal Herrera
Álvaro Jesús Del Blanco García: Instituto de Estudios Fiscales. España
Irma Mosquera Valderrama: Leiden University
José Andrés Rozas: Universidad de Barcelona
Marina Serrat Romaní: Maastricht University

Crónica Tributaria, 2022, vol. 182, issue 1, 151-205

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.

Keywords: Internet of Things; Tax evidence; Taxpayers’ rights; VAT; Fiscal Incentives (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:hpe:crotri:y:2022:v:182:i:1:p:151-205

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