Análisis de la fiscalidad del comercio electrónico y su incidencia en la recaudación fiscal

The electronic commerce has given place to new forms of commercialization, that as the traditional trade reveals a certain economic capacity. For it the taxation of the commercial electronic operations has centred the interest of the European Union and the OECD, since not taxation of the operations realized by telematic route can give place to important losses in the fiscal collection. In the area of the European union, it has been found that the option most adapted for the taxation of the electronic transactions is to realize an adjustment of the concepts and classic taxes to the new commercial reality, in order to respect the beginning of neutrality and sufficiency. The question rests in analyzing if the mentioned aim has been obtained, or on the contrary it is necessary to return to check the problematics fiscal that concerns the electronic commerce.