Fiscalidad indirecta del libro en Europa

The main goal of this study is to determine the role of indirect taxation in the Spanish publishing industry. The work includes: a) a tax treatment comparison of books in Spain with respect to the rest of European countries; b) an evaluation of the options for exemption or reduction of the value added tax (VAT) applied to books; and c) an analysis of book fixed-price policy applied in Europe. The conclusions of this work point, firstly, to the need to harmonize VAT in the EU space; secondly, to reduce tax discrimination between formats and, thirdly, to emphasize that indirect taxation could be converted, if it is not already, in a brake for the development of the digitization of the Spanish publishing industry

Business · Digitization · Economics · Point (geometry · Political science · Public economics · Publishing · Telecommunications · Value-added tax · Welfare economics · Work (physics · Copyright and Intellectual Property · Corporate Taxation and Avoidance · Digital Platforms and Economics · Engineering · Law

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