La necesaria integración de los derechos digitales en la nueva relación tributaria digitalizada
The new digitalised legal-tax relationship is now a reality. Tax administrations are tirelessly working to deploy all available technological tools in order to meet their objectives efficiently and effectively. However, along the way, the rights of taxpayers have been overlooked, creating a signific...
| Autor: | |
|---|---|
| Tipo de recurso: | capítulo de libro |
| Fecha de publicación: | 2025 |
| País: | España |
| Institución: | Universidad de Castilla-La Mancha |
| Repositorio: | RUIdeRA. Repositorio Institucional de la UCLM |
| OAI Identifier: | oai:ruidera.uclm.es:10578/45638 |
| Acceso en línea: | https://doi.org/https://doi.org/10.71237/g9llvVQT https://hdl.handle.net/10578/45638 |
| Access Level: | acceso abierto |
| Palabra clave: | Buena administración digital Derechos digitales Explicabilidad Inteligencia Artificial Tributaria Ttransparencia |
| Sumario: | The new digitalised legal-tax relationship is now a reality. Tax administrations are tirelessly working to deploy all available technological tools in order to meet their objectives efficiently and effectively. However, along the way, the rights of taxpayers have been overlooked, creating a significant imbalance in the relationship. It is time to temper the technological momentum and rethink our tax systems through a reinterpretation of the rights already recognised by law, while also considering the need for the inclusion of new rights, which must be accompanied by mechanisms to ensure their effectiveness. |
|---|