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Volume 11
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Journal of Theoretical and Applied Electronic Commerce Research is published by MDPI from Volume 16 Issue 3 (2021). Previous articles were published by another publisher in Open Access under a CC-BY 3.0 licence, and they are hosted by MDPI on mdpi.com as a courtesy and upon agreement with Faculty of Engineering of the Universidad de Talca.
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Article

Tax Implications of Selling Electronic Books in the European Union

by
Raquel Álamo Cerrillo
1 and
María Gabriela Lagos Rodríguez
2
1
University of Castilla-La Mancha, Department of Public Finance, Cuenca, Spain
2
University of Castilla-La Mancha, Department of Public Finance, Albacete, Spain
J. Theor. Appl. Electron. Commer. Res. 2016, 11(2), 28-40; https://doi.org/10.4067/S0718-18762016000200004
Submission received: 10 October 2014 / Revised: 16 August 2015 / Accepted: 19 August 2015 / Published: 1 May 2016
Versions Notes

Abstract

In recent years, the publishing industry has undergone significant change related to the emergence of information technology and communication, leading to the emergence of electronic books substitutes the traditional book. This new reality has an impact on the cultural industry and requires the adaptation of public regulations affecting the production and consumption of eBooks, avoiding situations of tax discrimination against these paper publications, which result in lower consumption thereof, as well as significant tax revenue losses. Since two substitute goods must have the same taxation not vary in response to the medium on which they are distributed.
Keywords: Electronic books; Value added tax (VAT); Tax system; Culture; Consumers Electronic books; Value added tax (VAT); Tax system; Culture; Consumers

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MDPI and ACS Style

Álamo Cerrillo, R.; Lagos Rodríguez, M.G. Tax Implications of Selling Electronic Books in the European Union. J. Theor. Appl. Electron. Commer. Res. 2016, 11, 28-40. https://doi.org/10.4067/S0718-18762016000200004

AMA Style

Álamo Cerrillo R, Lagos Rodríguez MG. Tax Implications of Selling Electronic Books in the European Union. Journal of Theoretical and Applied Electronic Commerce Research. 2016; 11(2):28-40. https://doi.org/10.4067/S0718-18762016000200004

Chicago/Turabian Style

Álamo Cerrillo, Raquel, and María Gabriela Lagos Rodríguez. 2016. "Tax Implications of Selling Electronic Books in the European Union" Journal of Theoretical and Applied Electronic Commerce Research 11, no. 2: 28-40. https://doi.org/10.4067/S0718-18762016000200004

APA Style

Álamo Cerrillo, R., & Lagos Rodríguez, M. G. (2016). Tax Implications of Selling Electronic Books in the European Union. Journal of Theoretical and Applied Electronic Commerce Research, 11(2), 28-40. https://doi.org/10.4067/S0718-18762016000200004

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