La imposición sobre el juegode la regulación a la internalización de las externalidades

  1. Crespo Garrido, María 1
  1. 1 Universidad de Alcalá
    info

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

Journal:
Anuario de la Facultad de Derecho

ISSN: 1888-3214

Year of publication: 2022

Issue: 15

Pages: 147-172

Type: Article

DIALNET GOOGLE SCHOLAR lock_opene_Buah editor

More publications in: Anuario de la Facultad de Derecho

Abstract

The location of the permanent establishment of companies that offer gambling services is being analyzed, in view of the tax advantages offered by territories such as Ceuta. These differences in taxation lead one part of the doctrine to consider that these cases are part of harmful tax competition, since they imply a relocation of the activity. However, the financial autonomy of the territories allows them to apply norms that attract towards themselves those activities whose activity is intended to promote. Throughout this article, a review of the reality of the gambling business in Spain is carried out and a quick study is carried out of the form of taxation of activities related to online and offline gambling.

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