Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para España

There is growing interest in electronic commerce taxation, because of its potential contribution to the public coffers, as well as the need to encourage this kind of trade in a context of economic crisis. Our proposal is to use pls to estimate the relationship between the increase in commercial acti...

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Bibliographic Details
Main Authors: Álamo Cerrillo, Raquel, Lagos Rodríguez, María Gabriela
Format: Article
Language:Spanish
Published: 2013
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5572667
Source:DIXI, ISSN 0124-7255, Nº. 18, 2013, pags. 9-23
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