The use of digital platforms for the provision of services and sale of goods has increased in recent years, thereby transforming the performance of markets. These transactions have called into question some of the pillars on which taxation has been based, due to the tax obligations generated. At the same time, new opportunities are created to help both tax administrations and taxpayers in the application of the tax system, also facilitating its subsequent control.Since digital platforms are destined to become important collaborating agents of the tax administration, throughout this article, the authors identify the way in which they affect the application and collection of taxes. First, they address the issue of tax enforcement, reviewing the tasks and obligations of these platforms in this regard. Then, they cover the issue of tax collection and the way in which the platforms collaborat...

The use of digital platforms for the provision of services and sale of goods has increased in recent years, thereby transforming the performance of markets. These transactions have called into question some of the pillars on which taxation has been based, due to the tax obligations generated. At the same time, new opportunities are created to help both tax administrations and taxpayers in the application of the tax system, also facilitating its subsequent control.Since digital platforms are destined to become important collaborating agents of the tax administration, throughout this article, the authors identify the way in which they affect the application and collection of taxes. First, they address the issue of tax enforcement, reviewing the tasks and obligations of these platforms in this regard. Then, they cove...

The use of digital platforms for the provision of services and sale of goods has increased in recent years, thereby transforming the performance of markets. These transactions have called into question some of the pillars on which taxation has been based, due to the tax obligations generated. At the same time, new opportunities are created to help both tax administrations and taxpayers in the application of the tax system, also facilitating its subsequent control.Since digital platforms are destined to become important collaborating agents of the tax administration, throughout this article, the authors identify the way in which they affect the application and collection of taxes. First, they address the issue of tax enforcement, reviewing the tasks and obligations of these platforms in this regard. Then, they cove...

There is unanimity at all levels and in all social spheres that inequality between women and men is an abnormality that must be eradicated in increasingly inclusive societies. The legal system should not only prohibit discrimination, but should go further and introduce positive and proactive measures for equality and, specifically, for female entrepreneurship. This involves analysing whether tax rules are the best way to directly achieve more female entrepreneurship and, indirectly, to pursue other goals such as professionalisation in the care of dependents or to increase the birth rate. Hence, the perspective of public spending is fundamental to study the impact of these measures and, therefore, their effectiveness. This gender perspective in the public budget makes it possible to analyse, measure and change the policies that are adopted in this area.

There is unanimity at all levels and in all social spheres that inequality between women and men is an abnormality that must be eradicated in increasingly inclusive societies. The legal system should not only prohibit discrimination, but should go further and introduce positive and proactive measures for equality and, specifically, for female entrepreneurship. This involves analysing whether tax rules are the best way to directly achieve more female entrepreneurship and, indirectly, to pursue other goals such as professionalisation in the care of dependents or to increase the birth rate. Hence, the perspective of public spending is fundamental to study the impact of these measures and, therefore, their effectiveness. This gender perspective in the public budget makes it possible to analyse, measure and change the policies that are adopted in this area.