DESIRABLE PRINCIPLES RULING
E-COMMERCE TAXATIONS
Neutrality. Avoidance of any kind of discrimination with
respect to traditional commerce taxation
Simplicity. tax regulations must not mean an obstacle
for e-commerce development
Sufficiency. Null taxation is unacceptable due to the
important tax collection losses derived from that
Efficiency. Tax management costs have to be minimized
Equity. The different economic capabilities of the
economic agents must be considered
Flexibility. Taxation rules must continuously adapt to
technological advances