| 000 -LEADER |
|---|
| fixed length control field |
02541nam a22004457a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
00006849 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ES-MaONT |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20211202163801.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
211202s2021 lu ad||est|||i001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
978-92-846-8603-2 (PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
978-92-846-8602-5 (print) |
| 024 ## - OTHER STANDARD IDENTIFIER |
|---|
| Standard number or code |
10.2861/44431 |
| Source of number or code |
DOI |
| Qualifying information |
Print |
| 024 ## - OTHER STANDARD IDENTIFIER |
|---|
| Standard number or code |
10.2861/07713 |
| Source of number or code |
DOI |
| Qualifying information |
PDF |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
QA-05-21-289-EN-C (Print) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
QA-05-21-289-EN-N (PDF) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ES-MaONT |
| 100 2# - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5330 |
| Personal name |
Owens, Jeffrey |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Exploring the opportunities and challenges of new technologies for EU tax administration and policy |
| Statement of responsibility, etc. |
/ authors, Jeffrey Owens, Ivan Lazarov and Nathalia Oliveira Costa |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Luxembourg : |
| Name of publisher, distributor, etc. |
European Parliament, Policy Department for Economic, Scientific and Quality of Life Policies, |
| Date of publication, distribution, etc. |
October 2021 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
52 p. |
| Other physical details |
: il., graf. |
| Dimensions |
; 1 documento PDF |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
texto (visual) |
| Source |
isbdcontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
electrónico |
| Source |
isbdmedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
recurso en línea |
| Source |
rdacarrier |
| 500 ## - GENERAL NOTE |
|---|
| General note |
STUDY Requested by the subcommittee on Tax Matters (FISC) |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Referencias bibliográficas: p. 45-48 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This research paper explores the opportunities and challenges faced by the EU from the rapid emergence of new technologies such as Artificial Intelligence, Machine Learning, Data Analytics and Blockchain in the area of taxation .These technologies enable a transformation of the way that tax administration interact with taxpayers and can move tax compliance into real time. At the same time they raise practical and legal challenges for both the Member States and the European Union. |
| 540 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE |
|---|
| Terms governing use and reproduction |
Reproduction and translation for non-commercial purposes are authorised, provided the source is<br/>acknowledged and the European Parliament is given prior notice and sent a copy |
| Jurisdiction |
; Parlamento Europeo |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Tecnologías habilitadoras digitales |
| 9 (RLIN) |
18 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
política fiscal |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
desafios |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
transformación digital |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
administración tributaria |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
UE |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Estados miembros |
| 700 2# - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5331 |
| Personal name |
Lazarov, Ivan |
| 700 2# - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
5332 |
| Personal name |
Oliveira Costa, Nathalia |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Parlamento Europeo. |
| Subordinate unit |
Dirección General de Políticas Internas. |
| -- |
Departamento de Políticas Económicas, Científicas y de Calidad de Vida |
| 9 (RLIN) |
5045 |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://op.europa.eu/es/publication-detail/-/publication/f2c48b1d-5190-11ec-91ac-01aa75ed71a1/language-en/format-PDF/source-244167945 |
| Nonpublic note |
Abierto |
| Link text |
Acceso al documento |
| Electronic format type |
pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Informes |