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The Internet of Things in Tax Law

Author

Listed:
  • 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)

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.

Suggested Citation

  • Álvaro Antón Antón & Álvaro Jesús Del Blanco García & Irma Mosquera Valderrama & José Andrés Rozas & Marina Serrat Romaní, 2022. "The Internet of Things in Tax Law," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 182(1), pages 151-205, March.
    • Handle: RePEc:hpe:crotri:y:2022:v:182:i:1:p:151-205
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    More about this item

    Keywords

    Internet of Things; Tax evidence; Taxpayers’ rights; VAT; Fiscal Incentives;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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