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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| Language: | Spanish |
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2021
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| Source: | Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 26, 2021, pags. 15-48 |
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dialnet-ar-18-ART00014734272021-09-08La tributación local ante el reto de la economía digitalRoyo Crespo, Jesús MaríaFinanciación localtributosservicios digitalesinteligencia artificialLocal financingtaxesdigital servicesartificial intelligenceLocal 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.: Las entidades locales se enfrentan de nuevo a un momento crucial en lo que se refiere a su financiación. Se hace imprescindible que las “administraciones superiores” integren en la nueva economía a la administración local. Aparecen conceptos como inteligencia artificial o servicios digitales que están transformando el sistema económico y afectando al sistema tributario que tradicionalmente ha venido siendo aplicado por los Estados. El subsistema tributario local debe ser tenido en cuenta y efectuar las modificaciones legislativas precisas para que el principio de suficiencia financiera reconocido en la Constitución de 1978 tenga plena virtualidad y las corporaciones locales se vean de este modo reconocidas en el plano de la capacidad económica. Los retos de la economía digital son de gran calado y afectan directamente a la estructura económicofinanciera de las administraciones públicas y por ello deben ser afrontados con celeridad, teniendo las entidades locales el deber de encontrar y reclamar su espacio en la búsqueda de soluciones.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8041813(Revista) ISSN 2386-8104Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 26, 2021, pags. 15-48spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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| source |
Gabilex: Revista del Gabinete Jurídico de Castilla-La Mancha, ISSN 2386-8104, Nº. 26, 2021, pags. 15-48
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| language |
Spanish
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| topic |
Financiación local
tributos servicios digitales inteligencia artificial Local financing taxes digital services artificial intelligence |
| spellingShingle |
Financiación local
tributos servicios digitales inteligencia artificial Local financing taxes digital services artificial intelligence Royo Crespo, Jesús María La tributación local ante el reto de la economía digital |
| description |
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.
|
| format |
Article
|
| author |
Royo Crespo, Jesús María
|
| author_facet |
Royo Crespo, Jesús María
|
| author_sort |
Royo Crespo, Jesús María
|
| title |
La tributación local ante el reto de la economía digital
|
| title_short |
La tributación local ante el reto de la economía digital
|
| title_full |
La tributación local ante el reto de la economía digital
|
| title_fullStr |
La tributación local ante el reto de la economía digital
|
| title_full_unstemmed |
La tributación local ante el reto de la economía digital
|
| title_sort |
la tributación local ante el reto de la economía digital
|
| publishDate |
2021
|
| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8041813
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| _version_ |
1710466982110822400
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