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http://hdl.handle.net/10609/136166
Title: Nous paradigmes de tributació per l'economia del coneixement
Author: Belda Reig, Ignasi
Director: Delgado García, Ana María  
Oliver Cuello, Rafael
Keywords: economic law
tax-law
taxation
new technologies
Issue Date: 5-Mar-2021
Publisher: Universitat Oberta de Catalunya (UOC)
Abstract: There is an academic, social, and political consensus that the current tax system is not well adapted to the technical-economic paradigm of the knowledge economy. In recent years, many attempts have been made to deploy legislative initiatives to tax technology companies fairly, equitably and in accordance with constitutional values. But these initiatives are still temporary solutions, which in many cases are not working well and are prone to introduce a certain economic protectionism in international digital trade. This doctoral thesis reviews taxation in the knowledge economy, specifically in new and emerging digital business models such as crypto-economics, robotics, digital services, big data and the Internet of Things. It also proposes a reinterpretation of the current direct taxation regulations in order to adapt the tax paradigm to the knowledge economy, introducing the necessary elasticity to adapt easily to the new economic models that are appearing in this technical-economic paradigm.
Language: Catalan
URI: http://hdl.handle.net/10609/136166
Appears in Collections:Doctoral Thesis

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