La tributación local ante el reto de la economía digital
Local authorities are once again facing a crucial moment when it comes to their financing. It is essential that the "higher administrations" integrate the local administration into the new economy. Concepts such as artificial intelligence or digital services appear that are transformi...
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| Autor principal: | |
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| Formato: | Artículo |
| Idioma: | Castellano |
| Publicado: |
2021
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| Materias: | |
| Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8041813 |
| Fuente: | Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 26, 2021, pags. 15-48 |
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| Sumario: |
Local authorities are once again facing a
crucial moment when it comes to their financing. It is
essential that the "higher administrations" integrate the
local administration into the new economy.
Concepts such as artificial intelligence or digital services
appear that are transforming the economic system and
affecting the tax system that has traditionally been
applied by the States.
The local tax subsystem must be taken into account and
make the necessary legislative modifications so that the
principle of financial sufficiency recognized in the 1978
Constitution has full potential and that local corporations
are thus recognized in terms of economic capacity.
The challenges of the digital economy are far-reaching
and directly affect the economic-financial structure of
public administrations and therefore must be addressed
quickly, with local entities having the duty to find and
claim their space in the search for solutions. |
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