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Depósito de la Universidad de Murcia
Article . 2025
License: CC BY NC ND
Full-Text: https://www.ief.es/docs/destacados/publicaciones/documentos_trabajo/2022_09.pdf
Data sources: Depósito de la Universidad de Murcia
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La aplicación de herramientas de inteligencia artificial en las actuaciones de la Administración Tributaria: ¿cómo afecta a los derechos y garantías de los obligados tributarios?

descriptionPublicationkeyboard_double_arrow_right Article 29 Jan 2025 Spain Spanish; Castilian Publisher:Instituto Estudios Fiscales
Authors: Selma Penalva, Victoria;

handle: 10201/149606

La aplicación de herramientas de inteligencia artificial en las actuaciones de la Administración Tributaria: ¿cómo afecta a los derechos y garantías de los obligados tributarios?

Abstract

© 2022 Instituto de Estudios Fiscales. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/ This document is the Published version of a Published Work that appeared in final form in Documentos de Trabajo del Instituto de Estudios Fiscales.

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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
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Average