On certain issues of digital services taxes

• Authors: Ladislav Hrabčák , Adrián Popovič

Abstracts

EN

The article deals with some of the consequences of the digital economy in general. The authors focus on digital services, specifically the tax law aspects of digital services. Some states' tax systems already regulate certain partial issues of the digital economy, such as taxation of virtual currencies or taxation of digital platforms, but now legislators are focusing on taxation of digital services. This paper highlights ongoing initiatives at international and national level to provide the reader with a relatively comprehensive view of the current (legal) situation. “Digital giants” are already taxed in some countries, and therefore it is possible to assess how effective some legislation is, even if it has been too short to evaluate it objectively.

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2020
• Volume: 17
• Issue: 1
• Pages: 52-69

Dates

published

2020

Contributors

author

Ladislav Hrabčák

author

Adrián Popovič

Identifiers

DOI

10.4467/22996834FLR.20.004.12045

Biblioteka Nauki

643421