TY - JOUR
TI - On certain issues of digital services taxes
AU - Hrabčák, Ladislav
AU - Popovič, Adrián
TI - On certain issues of digital services taxes
AB - 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.
VL - 2020
IS - Issue 17 (1)/ 2020
PY - 2020
C1 - 2299-6834
SP - 52
EP - 69
DO - 10.4467/22996834FLR.20.004.12045
UR - https://ejournals.eu/en/journal/financial-law-review/article/on-certain-issues-of-digital-services-taxes
KW - digital economy
KW - digital services
KW - tax
KW - law