Exploring the opportunities and challenges of new technologies for EU tax administration and policy / authors, Jeffrey Owens, Ivan Lazarov and Nathalia Oliveira Costa
Publication details: Luxembourg : European Parliament, Policy Department for Economic, Scientific and Quality of Life Policies, October 2021Description: 52 p. : il., graf. ; 1 documento PDFContent type:- texto (visual)
- electrónico
- recurso en línea
- 978-92-846-8603-2 (PDF)
- 978-92-846-8602-5 (print)
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CDO | Colección digital | Acceso libre online | 1000020177043 |
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
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