Problemy opodatkowania w gospodarce cyfrowej – handel elektroniczny wyzwaniem dla prawodawców

• Authors: Gałuszka Jolanta

Title variants

EN

Taxation Problems in Digital Economy – Legal and Regulatory Challenges to E-Commerce

• Languages of publication: PL

Abstracts

EN

Digital economy emerged together with the development of internet information technologies. The global network has created new opportunities, but at the same time it has made businesses escape the control of the national tax jurisdictions. Today, a presence of a company in a country is no longer necessary. However, the developments that support private sector provide a challenge for the public finance sector, which is not so flexible in adjusting its instruments, for example fiscal ones, to the changing conditions of economic activities. The article attempts to indicate the problems related to taxation of the digital economy, which allows for creating legal methods for tax optimisation.

Keywords

PL

gospodarka cyfrowa e-commerce; polityka podatkowa; wyzwania fiskalne; podatek cyfrowy

EN

digital economy; e-commerce; fiscal challenges; tax policy; digital tax

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2019
• Volume: 64
• Issue: 6 (389)
• Pages: 97-112

Dates

published

2019-12

Contributors

author

Gałuszka Jolanta

• Uniwersytet Ekonomiczny w Katowicach

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Identifiers

ISSN

0452-5027