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E-Administración tributaria: valoración crítica de oportunidades y retos

Author

Listed:
  • Pilar Martín Palacios

    (Universidad CEU-San Pablo)

Abstract

Este trabajo tiene por objetivo analizar el proceso de digitalización de la Administración tributaria española. Reconociendo el carácter transformador de las nuevas tecnologías y su transversalidad en toda la sociedad, nuestro cometido es valorar los retos y oportunidades que éstas ofrecen a las Administraciones tributarias. Se analiza el cambio de paradigma experimentado por la Administración, evaluando la inserción de las tecnologías disruptivas (Inteligencia Artificial, Big Data y Blockchain) en su funcionamiento. Por último, se resalta la necesaria protección, en este contexto, de los derechos y garantías de los contribuyentes.

Suggested Citation

  • Pilar Martín Palacios, 2023. "E-Administración tributaria: valoración crítica de oportunidades y retos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 187(2), pages 43-66, June.
    • Handle: RePEc:hpe:crotri:y:2023:v:187:i:2:p:43-66
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    More about this item

    Keywords

    digitalización; Administración tributaria; tecnologías disruptivas; derechos y garantías de los contribuyentes;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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