The Impact of Digitalization on the Chosen Principles of Tax Law
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RIS BIB ENDNOTEPublication date: 20.12.2024
Financial Law Review, 2024, Issue 35 (3)/2024, pp. 57 - 78
https://doi.org/10.4467/22996834FLR.24.014.20923Authors
The Impact of Digitalization on the Chosen Principles of Tax Law
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.
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Information: Financial Law Review, 2024, Issue 35 (3)/2024, pp. 57 - 78
Article type: Original article
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
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