Las Apuestas Deportivas en las Plataformas Digitales y el Principio de Legalidad para efecto de la Recaudación Tributaria

Abstract

The objective of this research work is to analyze the problem of sports betting on digital platforms and its relationship with the legality of tax collection. With the exponential growth of online gambling, challenges and opportunities have been identified for state authorities worldwide. This research has been carried out through an exhaustive review of academic texts, doctrine, and legislation. The analysis of the legal and regulatory aspects of online sports betting makes it possible to highlight the differences between countries. The main legal approaches adopted were identified, from total prohibition to regulation and legalization under certain conditions. In the same way, the tax collection mechanisms for sports betting on digital platforms in different jurisdictions are analyzed. Different tax models are investigated, including taxes on operator profits, levies on bets or commissions. Finally, recommendations are presented to improve the effectiveness of tax collection in the context of sports betting on digital platforms. These include the implementation of clear and up-to-date regulations, international collaboration for the exchange of information and good practices and raising public awareness of the risks associated with online gambling. In addition, the importance of establishing a solid and efficient legal framework for sports betting on digital platforms is highlighted, with the intervention and collaboration of governments, tax authorities and betting platforms, to guarantee legality and adequate tax collection.