J 2020

On certain issues of digital services taxes

HRABČÁK, Ladislav and Adrián POPOVIČ

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

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Poland

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

RIV identification code

RIV/00216224:14220/20:00120605

Organization unit

Faculty of Law

DOI

Keywords in English

digital economy; digital services; tax; law

Tags

Tags

Reviewed
Změněno: 29/3/2022 11:57, Mgr. Petra Georgala

Abstract

V originále

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.