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  1. 1 Kontrola Państwowa

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  1. 1 Gałuszka J.

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  1. 1 2019

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Problemy opodatkowania w gospodarce cyfrowej – handel elektroniczny wyzwaniem dla prawodawców

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Gałuszka J.
Kontrola Państwowa
|
2019
|
vol. 64
|
issue 6 (389)
97-112
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.
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