000			01702nab a22002297c 4500
999			_c150522 _d150522
003			ES-MaIEF
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040			_aES-MaIEF _bspa _cES-MaIEF
100			_959860 _aSerrat Romaní, Marina
245	1	4	_aThe internet of things as a tool to improve environmental taxation within the EU _helectrónico _ba case study on the design of annual road and motor vehicle taxes _c Marina Serrat Romaní
520			_aTechnology 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.
650		4	_969810 _aINTERNET DE LAS COSAS
650		4	_969330 _aINFORMES EN TIEMPO REAL
650		4	_932221 _aAUTOMOVILES
650		4	_940821 _aCONTAMINACION
650		4	_947460 _aIMPUESTOS
650		4	_947492 _aMEDIO AMBIENTE
773	0		_9173111 _oOP 2141/2024/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n.5, may 2024, p. 387 – 398
942			_cART