Year: 2025
Type: other
Abstract: Purpose: The present paper analyzes the current situation of taxation of financial services, pointing out the main alternative taxation methods. Design/methodology/approach: It is carried out an analysis of them, through the application of all of them to the same numerical example. Originality: Subsequently, a comparison of several methods is carried out based on the results of the numerical example and its essential characteristics. Findings: As a result, a method is found that is both approximately correct and feasible for taxing financial services in VAT, for example, by applying the recently proposed mobile-ratio method.
DOI: 10.65864/cv0ktsyq1k
Author: Guillermo Peña
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W4414568137
Cites:
Cited by:
Related to: