HRABČÁK, Ladislav and Adrián POPOVIČ. On certain issues of digital services taxes. Financial Law Review. 2020, vol. 4, No 1, p. 52-69. ISSN 2299-6834. Available from: https://dx.doi.org/10.4467/22996834FLR.20.004.12045.
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Basic information
Original name On certain issues of digital services taxes
Authors HRABČÁK, Ladislav (703 Slovakia, belonging to the institution) and Adrián POPOVIČ (703 Slovakia).
Edition Financial Law Review, 2020, 2299-6834.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50501 Law
Country of publisher Poland
Confidentiality degree is not subject to a state or trade secret
WWW Open access časopisu
RIV identification code RIV/00216224:14220/20:00120605
Organization unit Faculty of Law
Doi http://dx.doi.org/10.4467/22996834FLR.20.004.12045
Keywords in English digital economy; digital services; tax; law
Tags rivok
Tags Reviewed
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 29/3/2022 11:57.
Abstract
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.
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