La economía digital y la posibilidad de fraude fiscal

Abstract

Economic activity has experienced in recent years reaching changes due to the emergence of new information technologies and communication. As mentioned economic phenomenon has been called the Digital Economy, characterized by the use of the internet and the emergence of electronic commerce. This new economic reality reveals a certain economic capacity and therefore the same must be taxed. The objective is to pursue the implementation of the basic principles of taxation, preventing the special features of it enable the practice of tax evasion.