Fiscalidad indirecta del libro en Europa
Implicaciones y políticas
Bibliographic Data
| ID | 12624331 |
|---|---|
| Authors | Marta Magadán-Díaz (0000-0003-3178-3215, Universidad Internacional De La Rioja, corresponding author), Jesús I Rivas-García (0000-0003-0576-5961, Universidad Internacional De La Rioja) |
| Year | 2019 |
| Volume | 28 |
| Issue | 1 |
| Publication date | 2019-01-08 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | El Profesional de la Informacion (JOURNAL) |
| Journal identifiers | ISSN: 1386-6710 • E-ISSN: 1699-2407 |
| Publisher | Ediciones Profesionales de la Informacion SL (PUBLISHER) |
| DOI | 10.3145/epi.2019.ene.11 |
| OpenAlex | W2911129860 |
| Language | ES |
| Citations received | 1 |
| References cited | 51 |
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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| Unique citing works | 1 |
|---|---|
| Citations per year | 0,2 |
| Citation span | 2021 - 2021 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |