DIGITAL ECONOMY AS A NEW CHALLENGE FOR TAX POLICY

Jaroslava Šepeľová Aneta Borůvková
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Jaroslava Šepeľová Aneta Borůvková: Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, Národohospodárska fakulta, Ekonomická univerzita v Bratislave

Almanach (Actual Issues in World Economics and Politics), 2018, vol. 13, issue 4, 5-12

Abstract: The goal of the paper is to introduce new age in the economy, the age of digital economy. At the theoretical level are defined digital societes and challenges arising from their development. The paper evaluates the current situation in the taxation of digital companies and also analyzes the measures that have been taken at the level of the European Union and the OECD as part of the shift towards effective and fair taxation of digital companies.

Keywords: digital economy; digital companies; corporation tax; optimal taxation (search for similar items in EconPapers)
JEL-codes: H25 H32 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:brv:almnch:v:10:y:2018:i:4:p:5-12

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