000			01826nab a2200253 c 4500
999			_c149644 _d149644
003			ES-MaIEF
005			20240618190800.0
007			ta
008			240618s2023 ne |||||o|||| 00| 0 ger d
040			_aES-MaIEF _bger _cES-MaIEF
100			_98108 _aContrino, Angelo
245	1	0	_aCashless society and central bank digital currencies _helectrónico _btax aspects and taxpayer protection _c Angelo Contrino and Stefano Maria Ronco
520			_aThis study addresses the developments surrounding the emergence of societal models where the relevance of traditional means of payment, namely cash, is reduced or outright eliminated and the adoption of payment instruments relying on digital technology platforms is encouraged, the so-called “cashless society”. The path towards a cashless society implies the elimination of cash and its replacement with electronic means of payment and, in the long run, with central bank digital currencies. Questions about the effects of these developments for tax purposes have been, to date, relatively neglected. In this study, the authors will then focus on: (i) the risks for the protection of fundamental rights; (ii) the impact of the cashless society with respect to monetary policies in light of certain tax spillover effects; and (iii) the effect of this evolution toward a fully-fledged cashless society on the structure of the tax system.
650		4	_965019 _aECONOMÍA COLABORATIVA
650		4	_947460 _aIMPUESTOS
650		4	_948171 _aPROTECCION DE DATOS
650		4	_942389 _aDERECHOS
650		7	_963195 _aCRIPTOMONEDA
650		4	_947570 _aJURISPRUDENCIA
650		4	_969827 _aDERECHO A UNA BUENA ADMINISTRACIÓN
700			_964387 _aRonco, Stefano Maria
773	0		_9172107 _oITS/2023/6 _tInternational Tax Studies _x 2590-1117 _g Vol. 6, no. 6, 2023, 7 p.
942			_cRE