Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union

Soňa  Simić

Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union

Publication date: 12.2021

Financial Law Review, 2021, Issue 24 (4)/ 2021, pp. 194 - 214

https://doi.org/10.4467/22996834FLR.21.040.15407

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Titles

Regulation and Taxation of Digital Services in Accordance with the Initiatives of the European Union

Abstract

The article provides an analysis of the institute of digital services with an emphasis on digital services taxation. Firstly, the article deals with the definition of concepts that characterize digital services in EU law and then defines digital services specifically from a tax point of view. The article also deals with the idea of an interim and a comprehensive solution of digital taxation and introduces selected unilateral measures of digital taxation. The above subject of research is analysed by applying basic methods of legal science, especially the method of scientific analysis with the dominant application of the comparative method.

Keywords

digitization, tax law, digital tax, digital services.

References

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Information

Information: Financial Law Review, 2021, Issue 24 (4)/ 2021, pp. 194 - 214

DOI: https://doi.org/10.4467/22996834FLR.21.040.15407

Article type: Original article

Authors

Soňa Simić

Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice, Slovak Republic

Published at: 12.2021

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Soňa Simić (Author) - 100%

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

Publication languages:

English

View count: 599

Number of downloads: 522

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