Tereza Čejková

The metaverse's rising prominence spans diverse sectors, presenting new economic opportunities. However, it also challenges tax policies and enforcement. This article examines the metaverse's taxation complexities and proposes EU legal solutions and seeks to confirm the hypothesis that the existing EU tax law is sufficient to address tax evasion in the metaverse, as it provides comprehensive provisions that can be effectively applied to virtual transactions. A mixed-method approach has been utilised for this paper, combining a literature review and analysis of EU laws to understand taxable activities in the metaverse. Analogies were frequently employed to elucidate virtual and real-world asset differences. While the literature tends to be somewhat outdated, it provides good theoretical insights. However, these insights must be critically considered due to rapid technological changes over the past decade, serving as guiding principles rather than rigid policy directives.

This paper deals with the financial transaction tax in the European Union. While it is currently a matter of enhanced cooperation between several Member States regulated only at the national level, it is considered to be a potentially good source of the EU’s own resources. The negotiations about its implementation on the EU recently begun again as there is need to search for funds for the economic recovery after the coronavirus pandemic.
The author works with the hypothesis that if the taxation of financial transactions and the financial sector as such is beneficial, harmonization within the free market of the European Union is necessary. From scientific methods, it will mainly use the analysis of proposals for a new system of taxation of financial transactions to confirm or refute it. In order to be able to put the issue into a suitable context, the method of interpretation will also be used, especially in the first chapter dealing with the issue of sectoral taxation. With regard to the problematic nature of the examined type of tax, a comparison will be made in several parts - while examining the current state and possible developments in the future. The professional literature does not yet deal with this topic, so it will be used rather in support of other sources, such as legislative documents of national and community institutions, and press releases.
In addition to processing the above hypothesis by the proposed methods, the aim of this work is also to provide an overview of the current state of affairs both at the level of the European Union and within the Czech Republic. Sectoral taxation is by its nature a political issue, so there is room for controversy about its suitability, effectiveness, and impact on society.

So-called Brexit and its consequences for the United Kingdom and the Member States of the European Union have been a major topic for several years. There are various conjectures, theories and quality research to address the effects of both options - with or without an agreement - on a variety of economic and political areas. In addition to discussions on the conditions for the United Kingdom's withdrawal from the community, the Union has been trying for many years to harmonize the Corporate Tax legislation. There are ambitions to fully unify the rules and to introduce new stricter measures against tax evasion.
In this article, the author examines how one topic affects the other, how important will be the Brexit’s role in the Union's efforts to achieve corporate tax harmonization to date, then she analyses some of the theories and expert estimates, compares them with relevant EU legislation focusing on Corporate Tax obligations, and gives an overview of possible endings. In conclusion, the hypothesis that the remaining Member States should unify their approach to UK entities concerning tax policies as far as possible in order to avoid confusion and difficulties in taxpayers' legal systems and to open the door to tax evasion, will be refuted or confirmed in the conclusion of the article.