Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para España
There is growing interest in electronic commerce taxation, because of its potential contribution to the public coffers, as well as the need to encourage this kind of trade in a context of economic crisis. Our proposal is to use pls to estimate the relationship between the increase in commercial acti...
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| Language: | Spanish |
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2013
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5572667 |
| Source: | DIXI, ISSN 0124-7255, Nº. 18, 2013, pags. 9-23 |
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dialnet-ar-18-ART00010001562016-08-21Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para EspañaÁlamo Cerrillo, RaquelLagos Rodríguez, María Gabrielacomercio electrónicofiscalidadmodelo cuantitativosuficienciaelectronic commercetaxationquantitative modelsufficiencycomércio eletrônicofiscalidademodelo quantitativosuficiênciaThere is growing interest in electronic commerce taxation, because of its potential contribution to the public coffers, as well as the need to encourage this kind of trade in a context of economic crisis. Our proposal is to use pls to estimate the relationship between the increase in commercial activity on the Internet and the revenue generated by taxes levied in Spain, during the period from 2005 to 2009. The conclusions drawn from this analysis allow us to question the validity of traditional tax structures for electronic commerce.Assistimos a um crescente interesse pela fiscalidade do comércio eletrônico devido a sua potencial contribuição aos cofres públicos, bem como à necessidade de incentivar essa modalidade comercial em um contexto de crise econômica. Nossa proposta consiste em realizar, mediante pls, uma estimação da relação existente entre o aumento da atividade comercial na Rede e a arrecadação gerada pelos encargos que a incidem na Espanha, no período 2005- 2009. As conclusões extraídas desta análise nos permitem questionar a validade das estruturas fiscais tradicionais para o comércio eletrônico.Asistimos a un creciente interés por la fiscalidad del comercio electrónico, debido a su potencial contribución a las arcas públicas, así como a la necesidad de incentivar esta modalidad comercial en un contexto de crisis económica. Nuestra propuesta consiste en realizar, mediante Mínimos Cuadrados Parciales o pls (Partial Least Squares), una estimación de la relación existente entre el incremento de la actividad comercial en la red y la recaudación generada por los impuestos que la gravan en España, en el periodo 2005-2009. Las conclusiones extraídas de este análisis nos permiten cuestionar la validez de las estructuras fiscales tradicionales para el comercio electrónico.2013text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5572667(Revista) ISSN 0124-7255DIXI, ISSN 0124-7255, Nº. 18, 2013, pags. 9-23spaLICENCIA 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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Dialnet AR
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| source |
DIXI, ISSN 0124-7255, Nº. 18, 2013, pags. 9-23
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| language |
Spanish
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| topic |
comercio electrónico
fiscalidad modelo cuantitativo suficiencia electronic commerce taxation quantitative model sufficiency comércio eletrônico fiscalidade modelo quantitativo suficiência |
| spellingShingle |
comercio electrónico
fiscalidad modelo cuantitativo suficiencia electronic commerce taxation quantitative model sufficiency comércio eletrônico fiscalidade modelo quantitativo suficiência Álamo Cerrillo, Raquel Lagos Rodríguez, María Gabriela Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para España |
| description |
There is growing interest in electronic commerce taxation, because of its potential contribution
to the public coffers, as well as the need to encourage this kind of trade in a context of
economic crisis. Our proposal is to use pls to estimate the relationship between the increase
in commercial activity on the Internet and the revenue generated by taxes levied in Spain,
during the period from 2005 to 2009. The conclusions drawn from this analysis allow us to
question the validity of traditional tax structures for electronic commerce.
|
| format |
Article
|
| author |
Álamo Cerrillo, Raquel
Lagos Rodríguez, María Gabriela |
| author_facet |
Álamo Cerrillo, Raquel
Lagos Rodríguez, María Gabriela |
| author_sort |
Álamo Cerrillo, Raquel
|
| title |
Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para España
|
| title_short |
Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para España
|
| title_full |
Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para España
|
| title_fullStr |
Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para España
|
| title_full_unstemmed |
Efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para España
|
| title_sort |
efectos recaudatorios de la fiscalidad del comercio electrónico: un análisis cuantitativo para españa
|
| publishDate |
2013
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=5572667
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| _version_ |
1709744124749414400
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