#Sumário
#Ficha bibliográfica
#Ficha técnica
#Comentários
#Pesquisa
Universidade do Porto Faculdade de Letras da Universidade do Porto Serviços de Documentação e Informação
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 #Menu Inicial#Publicações#Outras publicações/coleções #The Overarching issues of the european space/Grandes problemáticas do espaço europeu
: A strategic (re)positioning of environmental and socio-cultural problems?/Um (re)posicionamento estratégico das questões ambientais e socioculturais?
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#Sumário
The Overarching issues of the european space/Grandes problemáticas do espaço europeu<br/>
#Tax challenges in the technological and digital contexts
Glória Teixeira, Marlene Teixeira de Carvalho
#Documento (.pdf)    
#Abstract
Society has undergone very significant technological and digital changes. The significance of e-commerce is increasing in corporate life and influences the growth of the economy in the Member States and across Europe. The inherent advantages of this reality are various but the challenges are even more and more pressing. Delimiting our theme to the tax challenges, we refer to the difficulties existing in the national tax systems, with an inappropriate social taxation system not fitting to the current reality, with the necessity of the enforcement of VAT to the new digital services and alteration of the regulatory framework on transfer pricing, a more assertive fight against abusive tax planning, tax competition, tax evasion and double taxation (or lack thereof). It should also be referred to problems related to consumer protection, trust and security in digital services and the processing of personal data, lack of coordination between the public administration and the need for innovation and investment to consolidate the digital single market. The Member States and the European Union, together with the OECD, should play an active role in regulating these matters. Updating laws and policies to solve the challenges of the digital age is the only way to cope with this new reality and to ensure the economic development of the European Union, alongside consumer confidence, so that consumers can carry out balanced and safe transactions without fear.
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Data da última atualização: 2022-05-19

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