The internet of things as a tool to improve environmental taxation within the EU electrónico a case study on the design of annual road and motor vehicle taxes Marina Serrat Romaní
By: Serrat Romaní, Marina
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Material type: 
ArticleSubject(s): INTERNET DE LAS COSAS | INFORMES EN TIEMPO REAL | AUTOMOVILES | CONTAMINACION | IMPUESTOS | MEDIO AMBIENTE
In:
Intertax v.52, n.5, may 2024, p. 387 – 398Summary: 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.
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| OP 2141/2024/5 Intertax | OP 2141/2024/5-1 Why should EU countries support a UN framework convention on international tax cooperation | OP 2141/2024/5-2 The tax base in Befit and Pillar Two | OP 2141/2024/5-3 The internet of things as a tool to improve environmental taxation within the EU | OP 2141/2024/6/7 Intertax | OP 2141/2024/8/9 Intertax | OP 2141/2025/1 Intertax |
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.
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