02541nam a22004457a 4500 00006849 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 0 0 0 3 1 7798 01 01 online 2021-11-23 1000020177043 2021-12-02 00:00:00 2021-12-02 INF pdf