On certain issues of digital services taxes

Ladislav Hrabčák; Adrián  Popovič

On certain issues of digital services taxes

Publication date: 31.03.2020

Financial Law Review, 2020, Issue 17 (1)/ 2020, pp. 52 - 69

https://doi.org/10.4467/22996834FLR.20.004.12045

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On certain issues of digital services taxes

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.

Keywords

digital economy, digital services, tax, law

Information

Information: Financial Law Review, 2020, Issue 17 (1)/ 2020, pp. 52 - 69

DOI: https://doi.org/10.4467/22996834FLR.20.004.12045

Article type: Original article

Authors

Ladislav Hrabčák

https://orcid.org/0000-0002-4670-3399

Faculty of Law, Pavol Jozef Šafárik University in Košice in the Slovak Republic

Adrián Popovič

Department of Financial Law, Tax Law, and Economics Pavol Jozef Šafárik University in Košice, Faculty of Law.

Published at: 31.03.2020

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Ladislav Hrabčák (Author) - 50%

Adrián Popovič (Author) - 50%

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

Publication languages:

English

View count: 843

Number of downloads: 831

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