Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Financial Law Review

Authors help

  1. 1 Hoffmanová J.

Years help

  1. 1 2024

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

The Impact of Digitalization on the Chosen Principles of Tax Law

100%
Hoffmanová J.
Financial Law Review
|
2024
|
vol. 35
|
issue 3
57-78
EN
Digitalization is revolutionizing various aspects of our lives, including the tax law. The article examines how digital economy is influencing the chosen principles of tax law. Digital technologies have the potential to make tax systems more transparent and efficient, simplifying tax compliance and administration for both taxpayers and authorities. However, they also introduce new challenges, such as ensuring equitable treatment for both digital and traditional businesses and avoiding double taxation of certain income or revenue. The article highlights how digitalization is reshaping the chosen principles of tax law and discusses the implications for future legal frameworks. The findings emphasize the need for forward-thinking tax policies to effectively adapt the evolving digital landscape.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.