INFORMATION SOCIETY AND TAXATION: THE CASE OF E-COMMERCE

The use of information technologies in business activities has led to significant changes, some of them of a legal nature. Among them, those rela- ted to taxation have gained relevance, since electronic commerce generates many financial transactions that may result in taxation. Therefore, these new mani- festations of online economic activities bring about the problem of the concept of "functional" sovereignty and various issues related to fiscal responsibility for e-commerce. This forced us to analyze the new solutions adapted to the delocalized nature of electronic commerce, as the European Union did with the now called A"mazon Tax." In this article, we will try to make a comparative study, between Mexico and the European Union, seeking to clarify the historical evolution, as well as the pragmatic solutions and regulatory problems posed by the taxation of e-commerce.