dc.contributor |
Universitat de Barcelona |
dc.contributor.author |
Rozas Valdés, José Andrés |
dc.date |
2018-03-13T12:30:07Z |
dc.date |
2018-03-13T12:30:07Z |
dc.date |
2017-10-01 |
dc.date |
2018-03-13T12:30:07Z |
dc.identifier.citation |
2444-5762 |
dc.identifier.citation |
678490 |
dc.identifier.uri |
http://hdl.handle.net/2445/120661 |
dc.format |
23 p. |
dc.format |
application/pdf |
dc.language.iso |
spa |
dc.publisher |
RDU Revistas especializadas |
dc.relation |
Reproducció del document publicat a: https://dialnet.unirioja.es/servlet/articulo?codigo=6236711 |
dc.relation |
Revista de Privacidad y Derecho Digital, 2017, vol. 2 (2017), num. 18, p. 133-155 |
dc.rights |
(c) RDU Revistas especializadas, 2017 |
dc.rights |
info:eu-repo/semantics/openAccess |
dc.subject |
Economia col·laborativa |
dc.subject |
Impostos sobre transmissió de béns |
dc.subject |
Impostos especials |
dc.subject |
Sharing economy |
dc.subject |
Inheritance and transfer tax |
dc.subject |
Excise tax |
dc.title |
¿Hacia un Impuesto sobre Actos Jurídicos Digitales? |
dc.type |
info:eu-repo/semantics/article |
dc.type |
info:eu-repo/semantics/publishedVersion |
dc.description.abstract |
La digitalización de la economía suele afrontarse por las Administraciones tributarias -desde las iniciativas promovidas por la OCDE - más bien como una oportunidad para eludir o evadir el pago de impuestos. Sin embargo, la tecnología de las comunicaciones constituye, también, la ocasión para, a partir de las oportunidades de tratamiento y acceso a la información que posibilita, reformular los sistemas impositivos domésticos -tanto en sus aspectos sustantivos como aplicativos- de forma más eficiente y equitativa. Este reto adquiere especial intensidad cuando desde el Derecho tributario se considera el tratamiento de la llamada economía colaborativa . En este trabajo se afronta un análisis de los desafíos que a este respecto suscita una plataforma digital de economía colaborativa, Wallapop, que pone en contacto a personas interesadas en comprar y/o vender bienes muebles de forma ágil, ocasional, informal y, preferentemente, en entornos de proximidad. |
dc.description.abstract |
[eng] The digitization of the economy is usually faced by tax administrations - from the initiatives promoted by the OECD - and, therefore, in the tax literature generated by them, rather as an opportunity to tax avoidance or tax evasion. However, TIC is also the opportunity to reformulate domestic taxation sys-tems - both its structure and theirs procedures - in a more efficient and fair way, based on the opportunities for treatment and access to the information that is available. This challenge acquires special intensity when we observe
the so-called collaborative economy, which uses digital connection systems as a vehicle for arranging transactions of goods and services between indi-viduals. In this work, a germinal reflection is pointed out, based on the analysis of the challenges that a specific manifestation of this sharing economy, Wallapop, a digital platform that uses the possibilities offered by digital technology to put in contact people interested in buying and/or sell goods and services in an flexible, casual, informal and, neighborhood’s environments. In a first approach, it is clear the decadent structure of the transfer taxes on movable properties sales between consumers; at the same time, the digital
registration of this civil contracts offers an excellent opportunity for a simple digital duty which could perfectly fit into the framework of the inveterate stamp duties, today on legal documents. |