The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes

Technology is essential for the transition towards climate neutrality not only in technical aspects (better and more efficient capture, energy storage, or carbon use) but also as an important tool in taxation. The progressive implementation of the Internet of Things’ (IOT) technology can contribute...

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Detalhes bibliográficos
Autor: Serrat Romaní, Marina
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2024
País:España
Recursos:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/218602
Acesso em linha:https://hdl.handle.net/2445/218602
Access Level:acceso abierto
Palavra-chave:Medi ambient
Tecnologia de la informació
Ecotaxa
Natural environment
Information technology
Environmental impact charges
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spelling The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle TaxesSerrat Romaní, MarinaMedi ambientTecnologia de la informacióEcotaxaNatural environmentInformation technologyEnvironmental impact chargesTechnology is essential for the transition towards climate neutrality not only in technical aspects (better and more efficient capture, energy storage, or carbon use) but also as an important tool in taxation. The progressive implementation of the Internet of Things’ (IOT) technology can contribute to achieving the proposed objectives of the European Union’s (EU’s) environmental agenda. Its capacity to monitor and record real-time emissions creates the possibility of determining the exact amount of emissions that a vehicle emits during the year. Its implementation for tax purposes can revolutionize the design of the taxable event and the quantifying elements of certain environmental taxes, particularly those related to taxing pollutant emissions from motor vehicles in order to ensure more compliance with the pollutant pays principle.Wolters Kluwer2024info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://hdl.handle.net/2445/218602Articles publicats en revistes (Dret Administratiu, Dret Processal, Història del Dret i Dret Financer i Tributari)reponame:Dipòsit Digital de la UBinstname:Universidad de BarcelonaInglésReproducció del document publicat a: doi.org/10.54648/taxi2024042Intertax, 2024, vol. 52, num.5, p. 387-398(c) Wolters Kluwer, 2024info:eu-repo/semantics/openAccessoai:diposit.ub.edu:2445/2186022026-05-27T06:46:51Z
dc.title.none.fl_str_mv The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
title The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
spellingShingle The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
Serrat Romaní, Marina
Medi ambient
Tecnologia de la informació
Ecotaxa
Natural environment
Information technology
Environmental impact charges
title_short The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
title_full The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
title_fullStr The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
title_full_unstemmed The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
title_sort The Internet of Things as a tool to improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
dc.creator.none.fl_str_mv Serrat Romaní, Marina
author Serrat Romaní, Marina
author_facet Serrat Romaní, Marina
author_role author
dc.subject.none.fl_str_mv Medi ambient
Tecnologia de la informació
Ecotaxa
Natural environment
Information technology
Environmental impact charges
topic Medi ambient
Tecnologia de la informació
Ecotaxa
Natural environment
Information technology
Environmental impact charges
description Technology is essential for the transition towards climate neutrality not only in technical aspects (better and more efficient capture, energy storage, or carbon use) but also as an important tool in taxation. The progressive implementation of the Internet of Things’ (IOT) technology can contribute to achieving the proposed objectives of the European Union’s (EU’s) environmental agenda. Its capacity to monitor and record real-time emissions creates the possibility of determining the exact amount of emissions that a vehicle emits during the year. Its implementation for tax purposes can revolutionize the design of the taxable event and the quantifying elements of certain environmental taxes, particularly those related to taxing pollutant emissions from motor vehicles in order to ensure more compliance with the pollutant pays principle.
publishDate 2024
dc.date.none.fl_str_mv 2024
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/218602
url https://hdl.handle.net/2445/218602
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Reproducció del document publicat a: doi.org/10.54648/taxi2024042
Intertax, 2024, vol. 52, num.5, p. 387-398
dc.rights.none.fl_str_mv (c) Wolters Kluwer, 2024
info:eu-repo/semantics/openAccess
rights_invalid_str_mv (c) Wolters Kluwer, 2024
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Wolters Kluwer
publisher.none.fl_str_mv Wolters Kluwer
dc.source.none.fl_str_mv Articles publicats en revistes (Dret Administratiu, Dret Processal, Història del Dret i Dret Financer i Tributari)
reponame:Dipòsit Digital de la UB
instname:Universidad de Barcelona
instname_str Universidad de Barcelona
reponame_str Dipòsit Digital de la UB
collection Dipòsit Digital de la UB
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,812429

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