Powered by OpenAIRE graph
Found an issue? Give us feedback
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Crónica Tributariaarrow_drop_down
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
Crónica Tributaria
Article . 2024 . Peer-reviewed
Data sources: Crossref
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
Crónica Tributaria
Article . 2024
Data sources: DOAJ
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
RUIdeRA
Article . 2025
Data sources: RUIdeRA
versions View all 4 versions
addClaim

FUENTES DE INFORMACIÓN Y PERFILES DE RIESGOS EN EL ÁMBITO DE LA ADMINISTRACIÓN TRIBUTARIA ELECTRÓNICA. EL DERECHO DE ACCESO A LA INFORMACIÓN POR PARTE DEL OBLIGADO TRIBUTARIO

Authors: Sánchez López, María Esther;

FUENTES DE INFORMACIÓN Y PERFILES DE RIESGOS EN EL ÁMBITO DE LA ADMINISTRACIÓN TRIBUTARIA ELECTRÓNICA. EL DERECHO DE ACCESO A LA INFORMACIÓN POR PARTE DEL OBLIGADO TRIBUTARIO

Abstract

Siendo indudable que sin datos no hay inteligencia artificial su obtención se está realizando, en algunos casos, sin la cobertura normativa suficiente con la consiguiente vulneración de los derechos de los sujetos afectados. Nos estamos refiriendo a los derechos de información acerca de la recogida de datos, al derecho de acceso y al principio de transparencia, que si bien pueden limitarse en presencia de un interés fiscal relevante dicha restricción debe respetar en lo esencial los derechos y libertades fundamentales bajo las exigencias del principio de proporcionalidad. Nuestro objetivo, a través del examen de estas garantías, es responder a los desafíos de la transformación digital en referencia concreta al derecho a la protección de datos.

Country
Spain
Related Organizations
Keywords

Tax information requirement, Derecho de acceso, Principle of proportionality, derecho a la protección de datos, Right of access, principio de transparencia, principio de proporcionalidad, HG1-9999, derecho de acceso, requerimiento de información tributaria, Principio de transparencia, Principio de proporcionalidad, Requerimiento de información tributaria, Derecho a la protección de datos, Principle of transparency, Finance, Data protection

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green
gold