THE INTERNET OF THINGS IN TAX LAW
Copyright policy )THE INTERNET OF THINGS IN TAX LAW
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.
- Institute for Fiscal Studies
- Maastricht University Netherlands
- University of Barcelona Spain
- Institute for Fiscal Studies United Kingdom
- Leiden University Netherlands
Taxpayers’ rights, VAT, Fiscal Incentives, vat, Internet of Things, Tax evidence, taxpayers’ rights, internet of things, fiscal incentives, tax evidence, HG1-9999, Finance
Taxpayers’ rights, VAT, Fiscal Incentives, vat, Internet of Things, Tax evidence, taxpayers’ rights, internet of things, fiscal incentives, tax evidence, HG1-9999, Finance
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