The Internet of Things in Tax Law: Contribution to chapter 3: Taxpayers' rights

Internet of Things (IoT) is currently a technology in expansion, which is used for mul- tiple purposes. This article explores how Tax Law and Administrations could use it to improve the level of tax compliance and enforcement without overrunning the limits of taxpayers’ rights, through five Sections: Tax Proof; Taxpayers’ Rights; VAT & Customs; Fiscal Incentives; Energy taxation. Since is a very novel disruptive technology, this pa- per addresses common taxation topics, from a tax policy perspective, that can be related to any national or supranational regulations