New Trends in Sectoral Taxation - Digital Taxes
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F20%3A39916451" target="_blank" >RIV/00216275:25410/20:39916451 - isvavai.cz</a>
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1074/proceedings_2020_1-1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1074/proceedings_2020_1-1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2020-01-033" target="_blank" >10.36689/uhk/hed/2020-01-033</a>
Alternative languages
Result language
angličtina
Original language name
New Trends in Sectoral Taxation - Digital Taxes
Original language description
Digital economy changes not only behavior of managers and companies but also how states are governed. Expansion of digital services brings new possibilities of taxation and governments respond, otherwise they would face a drop in tax revenues. Whereas the modern economy tends to be more global, this digital tax issue is also consider by international organizations, e.g. OECD or the European Union. Both initiatives are based on international agreement how should be taxed the revenues from digital services. The size of the company is a basic assumption of digital taxation. It is important to mention that these international solutions tend to apply conditions which are more suitable for bigger countries because they have larger impact in these organizations. On the other hand, digital taxation mostly affects American companies therefore it is appropriate to discuss digital taxation with US politicians. All that confirms the experience of France which itself has applied their version of digital tax. The Czech Republic is one of the other countries which discusses the possibility of new digital tax. Overall, the tax systems have to be changed to reflect new types of services. There is no best solution but international organizations offer a suitable platform for discussions.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Hradec Economic Days. Vol. 10. Part 1
ISBN
978-80-7435-776-3
ISSN
2464-6059
e-ISSN
2464-6067
Number of pages
8
Pages from-to
285-292
Publisher name
Univerzita Hradec Králové
Place of publication
Hradec Králové
Event location
Hradec Kralove
Event date
Apr 2, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000568108700031