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  1. Tax Administrations and The Digital Economy: The future is today | CIAT
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The first one deals with the nonregistered, which arises from the difference between individuals obliged to register and those actually registered in each tax. Therefore, this will be the starting point of the control strategy whose implementation on the digital economy is decided.


Tax Administrations and The Digital Economy: The future is today | CIAT

Thus, for example, in a real estate lease service rendered by a collaborative platform there are normally 3 intervening parties: the owner of the real estate, who devotes it to leasing, the lessee, which is the user either business or end consumer and finally the platform that acts as link between the two parties. The challenge is to identify each of the parties, the activities carried out by each of them to thus demand the taxes, to the extent taxable events occur in accordance with each legislation.

To this end, the TAs may implement information systems, beneficiary registries or other measures, as is currently done, for example, when the intermediary is a physically constituted real estate agency, continuing with the example given. For example, in Spain, Airbnb and other similar intermediaries were obliged to compile data on the hosts and customers that had used the platforms throughout the year.

In this respect, it is a key issue that the TAs know and familiarize themselves with these new legal transactions between the different intervening parties. One should begin analyzing such aspects as who sets the price, who is the owner of the goods or services offered, whether the platform acts as intermediary or direct provider, to mention only some aspects.

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For this reason, I recommend that the TAs establish, in case of doubts, the technical criteria of these new businesses. For example, in Argentina, AFIP determined that the drivers of automobiles through the UBER platform are dependent workers, for which reason indirect labor costs should be taxed as such.

That country also determined that the revenues from VAT corresponding to the import of services rendered by specific digital platforms be withheld and paid directly by the companies that manage the credit or debit cards since the majority of them are paid through this modality. That is, each country should begin determining within its normative framework how all these new businesses of the digital economy pay the different taxes, taking into consideration the different actors intervening in the new businesses being proposed. The Tax Administration Forum [10] published an official announcement with the results achieved in the Chile meeting of March , which has been focused on four priority issues:.

With respect to digitalization of the TAs, the forum agreed to explore the use of new technologies, analytical tools and data analyses to improve compliance, reduce the administrative burden, create efficiencies and improve taxpayer services. It was agreed to explore greater collaboration in this sphere.

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All of these issues will undoubtedly contribute to a better control of the digital economy by the TAs. I would like to point out, in particular, the greater cooperation and collaboration between the TAs, which is already bringing about specific results in the information exchanges being carried out. There is no doubt that transparency and exchange of information are the key to combat international tax evasion. The design of international taxation standards for the digital commerce implies a complex analysis and joint work between the countries [11].

This greater cooperation and collaboration between the TAs also allows for applying in the different countries, the best practices on the subject in order to manage the digital economy. The reduction in the corporation tax rate is expected to encourage business competitiveness in combating transfer pricing practices and to attract foreign companies. Hence, job opportunities are created and technology transfers will occur. However, the effectiveness of lowering corporation tax rates on the government tax revenues depends on the taxpayer responsiven Disclaimer: The opinions expressed in this article are those of the author and do not reflect the official stance of The Jakarta Post.

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Published: Shapiro, Matthew D. Published: Rethinking Estate and Gift Taxation. Washington, D. Published: Review of Economics and Statistics, , 85 2 , Published: Slemrod, Joel and Shlomo Yitzhaki.


Published: Published in William G. Gale, James R. Hines Jr. Slemrod eds. Published: Journal of Public Economics, , 84 1 , Published: Hassett, K. Hubbard eds. Inequality and Tax Policy. Feldstein ed. Published: Slemrod, J. Does Atlas Shrug? The Economic Consequences of Taxing the Rich. Cambridge: Harvard University Press, Poterba, eds.

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Published: International Tax and Public Finance, vol. Published: Journal of Public Economics , Vol. Published: Review of Economics and Statistics , Vol. Published: American Economic Review , vol.

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Published: American Economic Review , vol 83, no 4, pp , Sept. Published: Slemrod, Joel ed. Do Taxes Matter?

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The Impact of the Tax Reform Act of Published: Public Finance, Vol. Slemrod, Joel, Published: Journal of Economic Perspectives , Vol. Chicago: The University of Chicago Press, Summers, pp. Pechman, pp. Published: Economic Inquiry, October Gordon, Joel Slemrod. Published: American Economic Review. Volume 81, No. Published: Joel Slemrod, Boston: Federal Reserve Bank of Boston, Published: Gordon, Roger H.

Chicago: UCP, , pp. Piggott and J.