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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Main Authors: | Álamo Cerrillo, Raquel, Lagos Rodríguez, María Gabriela |
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Format: | Article |
Language: | Spanish |
Published: |
2013
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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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