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1

The Proposed Polish Advertisement Levies – An Efficient Source of Public Income or Instruments of the Political Battle?

100%

Duda-Hyz M.

Review of European and Comparative Law

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2022

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vol. 50

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issue 3

219-237

EN

This article analyses the bill of 2nd February 2021 on additional revenues of the National Health Fund, the National Fund for the Protection of Historical Monuments and the establishment of a Fund for the Support of Culture and National Heritage in the Media Area. The draft legislation, the announcement of which has triggered an unprecedented blackout protest in private media as well as a mass anti-government protest on the Internet, provides for the introduction of new public levies called advertisement contributions and the establishment of a new state special-purpose fund – the Fund for the Support of Culture and National Heritage in the Media Area. The aim of the article is to identify and present those provisions of the draft act which have evoked most controversies and have given rise to the stiff social resistance to the proposal. The first part of the paper is devoted to the assessment of the regulations within the context of the objective of the bill that was declared by the drafters in the legislative rationale. The analysis carried out has supported the assumption that providing adequate finances for those special-purpose funds that are strongly involved in remedying the consequences of the SARS CoV-2 epidemic was not a genuine purpose of the bill. It also leads to the conclusion that there is no constitutional justification for such a special-purpose levy. In the second part, the controversies over technical components of the advertising levies have been presented and analysed. On the basis of this analysis, it is possible to conclude that some of the qualitative and quantitative elements of the so-called advertisement contributions may give rise to interpretative doubts. The implementation of the research objectives made it possible to formulate a thesis that the advertisement contributions, as drafted, would not be efficient instruments of fair taxation of digital economy but rather would form instruments for achieving certain political objectives.

2

A Novel Digital Service Taxation & Sustainability Legal Framework Utilizing Artificial Intelligence Analysis of Subsea Cable Data Transmissions

100%

Katterbauer K.

Financial Law Review

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2022

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vol. 25

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issue 1

146-157

EN

The digital economy has led to massive changes in the economy and international trading, where user data have become the cornerstone of new business models. Digital services have become transformational and led to significant revenue generation for these corporations. However, there is a growing perception amongst individuals and governments that these digital services are not taxed fairly, given the ability of companies to shift profits between different countries. Digital service taxes have recently become very attractive and implemented in a variety of countries, but significant challenges remain. Artificial intelligence has become an attractive way of determining patterns across data and has been increasingly utilized in legal environments. I will outline a new legal framework for the integration of artificial intelligence for the determination of digital service taxes and outline the integration of subsea cable communication data into the framework. Furthermore, I will address the legal environmental challenges, specifically related to the South China Sea, and how cost associated with can be incorporated into the digital service tax environment.

3

Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0

63%

Štrkolec M., Hrabčák L.

Studia Iuridica Lublinensia

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2022

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vol. 31

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issue 4

155-174

PL

Zasady podatkowe są jednymi z najważniejszych kwestii leżących u podstaw systemów podatkowych. Pomimo to debata naukowa podąża ostatnio w innym kierunku i te pozornie proste sprawy nie cieszą się zbyt dużą uwagą. Nie jest to naszym zdaniem prawidłowe, zwłaszcza że obecnie prawo podatkowe (oraz inne gałęzie prawa) podlega wielu zmianom wynikającym ze zjawisk powodowanych rewolucją cyfrową (przemysłową) 4.0. Jedną z takich zasad jest sprawiedliwość podatkowa. Można ocenić, że literatura na temat tej zasady jest na wysokim poziomie. Jaki (ewentualny) wpływ ma gospodarka cyfrowa na istotę i cechy sprawiedliwego obciążenia podatkowego? Czy projektowane zmiany na poziomie Unii Europejskiej zmierzają w kierunku ograniczenia arbitralności władztwa podatkowego? Są to pytania, na które także staramy się odpowiedzieć w niniejszym artykule, mając na celu zbadanie następujących hipotez: 1) gospodarka cyfrowa jest istotnym czynnikiem wpływającym na ustaloną i fundamentalną zasadę systemu podatkowego, tzn. zasadę sprawiedliwości podatkowej; 2) podatek od usług cyfrowych jest jednym z instrumentów na poziomie Unii Europejskiej, który może być zastosowany do osiągnięcia sprawiedliwości podatków w państwach członkowskich w czasach tzw. rewolucji cyfrowej (przemysłowej) 4.0. Dla osiągnięcia ustalonego celu i weryfikacji tych hipotez cząstkowych stosujemy łącznie metody analizy i syntezy oraz metodę historyczną. Wyniki naszych badań mogą pobudzić naukową debatę i przyczynić się do zaktualizowania ustalonej wiedzy teoretycznej ogólnie przyjętej przez środowisko naukowe.

EN

The principles of taxation are one of the most important issues underlying tax systems as such. In spite of this fact, recently the scientific debate has been moving in a different direction and these seemingly straightforward issues have not received much attention. In our opinion, this is not correct, all the more so now that tax law (as well as other branches of law) is subject to many changes caused by the phenomena brought about by the digital (industrial) revolution 4.0. One such principle is that of tax fairness. It can be said that the literature on this principle is of a high standard. What impacts (if any) does the digital economy have on the substance and attributes of fair tax burden? Are the proposed changes at the level of the European Union aimed at limiting the arbitrariness of the tax authority? These are also questions that we will try to answer in this paper, which aims to verify the following hypotheses: 1) the digital economy is a significant factor influencing the established and underlying principle of taxation, which is tax fairness; 2) the digital services tax is one of the instruments at the European Union level that can be used to achieve tax fairness across member states in period which can be described as the digital (industrial) revolution 4.0. In order to fulfil the set aim and to verify these partial hypotheses, we used analysis, synthesis and a historical method, which were used in combination. The results of our research can stimulate scientific debate and contribute to the updating of the already established and generally accepted by the scientific community general theoretical knowledge.

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1 Financial Law Review

1 Review of European and Comparative Law

1 Studia Iuridica Lublinensia

1 Duda-Hyz M.

1 Hrabčák L.

1 Katterbauer K.

1 Štrkolec M.

3 2022

The Proposed Polish Advertisement Levies – An Efficient Source of Public Income or Instruments of the Political Battle?

A Novel Digital Service Taxation & Sustainability Legal Framework Utilizing Artificial Intelligence Analysis of Subsea Cable Data Transmissions

Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0