Tax Collection Effects in Electronic Commerce Taxation
A Quantitative Analysis for Spain
There is growing interest in electronic commerce taxation, because of its potential contribution to the public coffrs, 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. Th conclusions drawn from this analysis allow us to question the validity of traditional tax structures for electronic commerce.
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