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The Impact of Digitalization on the Chosen Principles of Tax Law

Publication date: 20.12.2024

Financial Law Review, 2024, Issue 35 (3)/2024, pp. 57 - 78

https://doi.org/10.4467/22996834FLR.24.014.20923

Authors

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

The Impact of Digitalization on the Chosen Principles of Tax Law

Abstract

Digitalization is revolutionizing various aspects of our lives, including the tax law. The article examines how digital economy is influencing the chosen principles of tax law. Digital technologies have the potential to make tax systems more transparent and efficient, simplifying tax compliance and administration for both taxpayers and authorities. However, they also introduce new challenges, such as ensuring equitable treatment for both digital and traditional businesses and avoiding double taxation of certain income or revenue. The article highlights how digitalization is reshaping the chosen principles of tax law and discusses the implications for future legal frameworks. The findings emphasize the need for forward-thinking tax policies to effectively adapt the evolving digital landscape.

References

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Books

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Chapters in books

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OECD 2021. Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy from 8 October 2021

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Information

Information: Financial Law Review, 2024, Issue 35 (3)/2024, pp. 57 - 78

Article type: Original article

Authors

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

Published at: 20.12.2024

Received at: 16.10.2024

Accepted at: 06.11.2024

Article status: Open

Licence: CC BY-NC-ND  licence icon

Article financing:

Funded by the EU NextGenerationEU through the Recovery and Resilience Plan for Slovakia under the project No. 09I03-03-V05-00008.

Percentage share of authors:

Júlia Hoffmanová (Author) - 100%

Information about author:

Júlia Hoffmanová is full time PhD. student at the Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice, Slovak Republic. In her research and publications, she primarily focuses on the issues of digitalization as they relate to tax law and its principles, with particular emphasis on the principle of tax fairness.

Contact email: julia.hoffmanova@student.upjs.sk.

Classification number:

JEL Classification System:

Tax Law (K34)

Article corrections:

-

Publication languages:

English