The Digital Economy:

The framework, the problems and the challenges that the tax systems are posed

Abstract

In the 21st century, we are witnessing the development of the digital economy and the exponential growth of the profits generated by some digital companies, which together with several problems that arise in the definition of the tax base of digital goods, which has resulted in tax erosion and the use of models for relocating the profits of digital economy societies resulted in a call to update the international tax system applicable to the digital economy. The task is not an easy equation, encompassing several problems and challenges, which the lack of multilateral consensus makes the adoption of unilateral solutions for taxation of the digital economy unfeasible, which run the risk of disproportionately increasing the tax burden on companies. Thus, in this article, the lines to be followed for the taxation of the digital economy are developed, namely, through the taxation of the collection of personal data, in which the creation of a specific unitary tax is analyzed. Next, the potential economic effects of taxation on the digital economy are analyzed, as well as the effects on privacy and competition, both between digital platforms and in the context of international competition. From here, it will be concluded that it is necessary to define the characteristics of digital activity, with a view to conceptualizing the creation of value and the function of production of services, namely, in the personal data market. Regarding the economic effects, we will conclude by the need to implement a specific tax system for the digital economy, based on the principle of justice, but always anchored in the study and careful application of solutions, to avoid collateral damage in terms of the reduction of economic activity. and strategic investment.