Blockchain e inteligencia artificial: la revolución tributaria
Blockchain and artificial intelligence: The tax revolution

Author(s): Maria Gabriela Lagos Rodríguez
Subject(s): Law, Constitution, Jurisprudence, EU-Legislation
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: tax administration; blockchain; artificial intelligence
Summary/Abstract: A country’s tax administration performs one of the most important functions of the public sector, as it is responsible for collecting the taxes necessary to fund public expenditure that enables the provision of goods and services to citizens. Technology has played a key role in modernizing this area, and two of the most important tools are blockchain and artificial intelligence. This paper explains the role that these two technologies play in tax administration, highlighting their benefits and challenges. Without prejudice to the fact that the assessments and reflections expressed in this chapter are of general validity, the analysis focuses on the case of the Spanish tax administration, one of the most technologically advanced in Europe.

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