La colaboración de las plataformas digitales en la aplicación y en la recaudación de los tributos

The use of digital platforms for the provision of services and sale of goods has increased in recent years, thereby transforming the performance of markets. These transactions have called into question some of the pillars on which taxation has been based, due to the tax obligations generated....

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Bibliographic Details
Main Authors: Ruiz Hidalgo, Carmen, Siota Álvarez, Mónica
Format: Article
Language:Spanish
Published: 2021
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8328960
Source:THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 79, 2021 (Ejemplar dedicado a: Derecho y Tecnología), pags. 175-192
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