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Economía colaborativa: situación, problemas tributarios y vías de actuación

Author

Listed:
  • María del Carmen Pastor del Pino

    (Universidad Politécnica de Cartagena)

Abstract

La economía colaborativa, en la heterogeneidad de las actividades que la conforman, plantea un doble reto para las administraciones tributarias: lograr la adecuada tributación de los sujetos intervinientes, combatiendo la evasión fiscal y evitando disparidades perjudiciales entre las prácticas fiscales de los distintos países; y conseguir ajustar la normativa tributaria a las exigencias de estos modelos de intervención en el mercado, a través si fuera necesario del correspondiente estímulo fiscal. Estas cuestiones se abordan en el presente trabajo desde la óptica general de los problemas detectados, y el de las correspondientes propuestas de la Unión Europea para solventarlos, así como desde la revisión de tales cuestiones desde nuestro propio ordenamiento interno.

Suggested Citation

  • María del Carmen Pastor del Pino, 2017. "Economía colaborativa: situación, problemas tributarios y vías de actuación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 164(3), pages 155-183, September.
    • Handle: RePEc:hpe:crotri:y:2017:v:164:i:3:p:155-183
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