New Trends in Sectoral Taxation - Digital Taxes

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

New Trends in Sectoral Taxation - Digital Taxes

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

New Trends in Sectoral Taxation - Digital Taxes

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Hradec Economic Days. Vol. 10. Part 1

ISBN

978-80-7435-776-3

ISSN

2464-6059

e-ISSN

2464-6067

Počet stran výsledku

8

Strana od-do

285-292

Název nakladatele

Univerzita Hradec Králové

Místo vydání

Hradec Králové

Místo konání akce

Hradec Kralove

Datum konání akce

2. 4. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000568108700031