DIGITAL ECONOMY, DIGITAL SERVICES AND DIGITAL SERVICES TAX - THREAT OR CHALLENGE FOR LEGISLATORS?

DOI: https://doi.org/10.33542/SIC2020-1-02 

Autor: Ladislav Hrabčák, Monika Stojáková

Rok vydania: 2020

Vydavateľ: Univerzita Pavla Jozefa Šafárika v Košiciach, Právnická fakulta

Dostupné od: 24.3.2020

URL časopisu: http://sic.pravo.upjs.sk/

Abstrakt: The authors deal in this article with the issue of digital economy and related issues. It pays central attention to the issue of digital services as one of the phenomena of the digital economy, as well as their taxation. The laws of several states already regulate certain partial issues of the digital economy, such as taxation of digital platforms or taxation of virtual currencies, but at present there are also tendencies to tax digital services. The paper outlines legislative proposals at international (including European) and national parliaments level. Some countries already have initial experience in taxation of “digital giants” and therefore it is possible to assess what solution would be most appropriate in terms of taxation. The authors will also try to answer this question in the following text.

Kľúčové slová: digitálna ekonomika, digitálne služby, daň

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