La necesidad de un cambio tributario en materia de economía digital

Raquel Álamo Cerrillo
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Raquel Álamo Cerrillo: Universidad de Castilla-La Mancha

EKONOMIAZ. Revista vasca de Economía, 2020, vol. 98, issue 03, 109-125

Abstract: The digital economy has substantial economic and social repercussions on public revenue and spending: revenues decrease because of how easy it is for digital firms to delocate. New alternative forms of taxation need to be sought in the framework of the digital economy, given how inefficient the application of conventional taxes is and how clear it is that the principle of tax sufficiency is not met. This article argues that an exhaustive analysis needs to be conducted of the trend in tax legislation covering the digital economy, particularly as regards collaborative platforms, in an attempt to find a tax system suited to the digital economy as a whole that respects the basic principles of taxation.

Keywords: economía digital; elusión fiscal; impuesto sobre servicios digitales (search for similar items in EconPapers)
JEL-codes: H21 H30 K25 (search for similar items in EconPapers)
Date: 2020
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