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Recolector de Ciencia Abierta, RECOLECTA
Bachelor thesis . 2020
License: CC BY NC ND
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Recolector de Ciencia Abierta, RECOLECTA
Bachelor thesis . 2020
License: CC BY NC ND
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
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La fiscalitat en l'economia col·laborativa

Authors: Soler González, Jaume;

La fiscalitat en l'economia col·laborativa

Abstract

"Hi ha actualment manifestacions de l'economia col·laborativa que necessiten ser regulades específicament pel legislador, ja que els canvis socials i tecnològics han alterat les bases sobre les que s'assentava la normativa preexistent, que no té en compte certes singularitats rellevants d'aquestes noves activitats econòmiques i que, per tant, no els dóna una resposta jurídica clara. La llacuna legal resultant comporta conseqüències importants. La manca d'una regulació específica provoca inseguretat jurídica. A més a més, és probable que en aquesta situació de buit legal les activitats en qüestió acabin sent sotmeses a solucions jurídiques desequilibrades, que menyscaben inacceptablement alguns interessos legítims en joc. És possible, per exemple, que les autoritats encarregades d'aplicar l'ordenament jurídic acabin imposant restriccions de la llibertat desproporcionades. O que els que duen a terme les corresponents activitats no contribueixin al sosteniment de les despeses públiques com ho exigeixen els principis constitucionals del nostre sistema tributari"

Country
Spain
Related Organizations
Keywords

Cooperation, Consumer protection -- Law and legislation, Consumidors -- Protecció -- Dret i legislació -- Espanya, Economia col·laborativa -- Dret i legislació -- Espanya, Cooperativisme -- Dret i legislació -- Espanya, Allotjament turístic -- Dret i legislació -- Espanya, Comerç electrònic -- Dret i legislació -- Espanya

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
views
OpenAIRE UsageCountsViews provided by UsageCounts
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