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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Autores principales: | , |
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Formato: | Artículo |
Idioma: | Castellano |
Publicado: |
2013
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Materias: | |
Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5572667 |
Fuente: | DIXI, ISSN 0124-7255, Nº. 18, 2013, pags. 9-23 |
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Sumario: |
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 activity on the Internet and the revenue generated by taxes levied in Spain,
during the period from 2005 to 2009. The conclusions drawn from this analysis allow us to
question the validity of traditional tax structures for electronic commerce. |
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