Abstract

LARREA, Sofía. Alexa, pay my taxes: tax challenges in the digital revolution. Iuris Dictio [online]. 2020, n.26, pp.21-29. ISSN 2528-7834.  https://doi.org/10.18272/iu.v25i25.1631.

How should the tax policy address the disruption of new technologies in the era of digital economy? This article seeks to encourage the debate on the fiscal challenges of the digital revolution. The electronic commerce platforms that we use daily defy the principle of source in the tax field. Cryptocurrencies supported by blockchain technology are a matter of concern for Tax Administrations. Finally, there is uncertainty regarding the path that fiscal policy could take in the face of the expansion of robots and artificial intelligence: What is next? Taxing robots?

Keywords : Digital economy; principle of source; economic nexus; cryptocurrency; taxing robots; artificial intelligence.

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