Author: Ignasi Belda Reig
Programme: Doctoral Programme in Network and Information Technologies
Supervisors: Dra. Ana María Delgado García / Dr. Rafael Oliver Cuello
Faculty / Institute: Doctoral School UOC
Subjects: TAXLABOR (Fiscalitat, relacions laborals i prestacions socials)
Key words: Law, tax-law, taxation, new technologies
Area of knowledge: Network and Information Technologies
There is an academic, social, and political consensus that the current tax system is not well adapted to the technical-economic paradigm of the knowledge economy. In recent years, many attempts have been made to deploy legislative initiatives to tax technology companies fairly, equitably and in accordance with constitutional values. But these initiatives are still temporary solutions, which in many cases are not working well and are prone to introduce a certain economic protectionism in the international digital trade. This doctoral thesis reviews the taxation context of the knowledge economy in the various new digital business models that are emerging, such as crypto-economics, robotics, digital services, big data and the Internet of Things; and proposes a reinterpretation of the current regulations of direct taxation to have a tax paradigm well adapted to the knowledge economy and with the necessary elasticity to easily adapt to the new economic models that are appearing in this technical-economic paradigm.