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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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| 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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| Summary: |
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.
At the same time, new opportunities are created to
help both tax administrations and taxpayers in the
application of the tax system, also facilitating its
subsequent control.
Since digital platforms are destined to become
important collaborating agents of the tax
administration, throughout this article, the authors
identify the way in which they affect the application
and collection of taxes. First, they address the
issue of tax enforcement, reviewing the tasks and
obligations of these platforms in this regard. Then,
they cover the issue of tax collection and the way in
which the platforms collaborate with it. |
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