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ES-MaONT
20211202163801.0
211202s2021 lu ad||est|||i001 0 eng d
978-92-846-8603-2 (PDF)
978-92-846-8602-5 (print)
10.2861/44431
DOI
Print
10.2861/07713
DOI
PDF
QA-05-21-289-EN-C (Print)
QA-05-21-289-EN-N (PDF)
ES-MaONT
5330
Owens, Jeffrey
Exploring the opportunities and challenges of new technologies for EU tax administration and policy
/ authors, Jeffrey Owens, Ivan Lazarov and Nathalia Oliveira Costa
Luxembourg :
European Parliament, Policy Department for Economic, Scientific and Quality of Life Policies,
October 2021
52 p.
: il., graf.
; 1 documento PDF
texto (visual)
isbdcontent
electrónico
isbdmedia
recurso en línea
rdacarrier
STUDY Requested by the subcommittee on Tax Matters (FISC)
Referencias bibliográficas: p. 45-48
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.
Reproduction and translation for non-commercial purposes are authorised, provided the source is
acknowledged and the European Parliament is given prior notice and sent a copy
; Parlamento Europeo
Tecnologías habilitadoras digitales
18
política fiscal
desafios
transformación digital
administración tributaria
UE
Estados miembros
5331
Lazarov, Ivan
5332
Oliveira Costa, Nathalia
Parlamento Europeo.
Dirección General de Políticas Internas.
Departamento de Políticas Económicas, Científicas y de Calidad de Vida
5045
https://op.europa.eu/es/publication-detail/-/publication/f2c48b1d-5190-11ec-91ac-01aa75ed71a1/language-en/format-PDF/source-244167945
0
Acceso al documento
pdf
z
INF
6849
6849
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0
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3
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online
2021-11-23
1000020177043
2021-12-02
2021-12-02
INF
pdf