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Title: La huida de los sistemas tributarios en la era de la digitalización de la economía. El caso de los youtubers
Author: Jiménez Perdigones, Elisabet
Tutor: Iglesias Casais, José Manuel  
Keywords: fiscal control
Issue Date: 17-May-2021
Publisher: Universitat Oberta de Catalunya (UOC)
Abstract: This paper aims to expose the problems arising from the phenomenon of the offshoring of offshoring of youtubers. The digitalization of the economy has led to numerous numerous difficulties for fiscal and tax control, due to the fact that the development of business or professional business or professional activity no longer requires physical or material presence. The flight of youtubers in the face of the imposition of the Spanish tax system is a current event that has sufficient event that has enough features to be the object of study and to develop all its content in four points. and develop all its content in four interrelated points. This paper begins with an introductory introductory point I, which briefly sets out the objectives, the justification of the subject, and the scope of the documentary research. Next, in II describes the legal research methodology used, the technique and sources for the bibliographic search and the sources for the bibliography and literature search. Point III, which is the main axis of the work, and analytically develops the phenomenon as a crucial element of study. In this section the approach, evolution and current state of the digitalization of the economy, the relationship between YouTube and youtuber and the nature of the returns they obtain through the platform. It will also analyze in a synthesized form the regulations applicable to such income and the and the Spanish and Andorran legal regime, in order to be able to subsequently compare them and establish the and Andorra, in order to be able to compare them and justifiably establish the alleged motives that may lead youtubers to youtubers to relocate their residences. In addition, a brief mention is made of the Current Tax Control Plan that the Tax Agency Tax Control Plan that the Tax Agency applies for the control of relocatees. Finally, the last point includes the conclusions that have been obtained through all the documentary review of all the documentary review analyzed and their application to the issue under consideration.
Language: Spanish
Appears in Collections:Bachelor thesis, research projects, etc.

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