Academic Scientific JournalsOn certain issues of digital services taxes
DOI:
https://doi.org/10.4467/22996834FLR.20.004.12045Keywords:
digital economy, digital services, tax, lawAbstract
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.
Downloads
References
Ainsworth, R. – Alwoihaibi, M. – Cheetham, M.: VATCoin: The GCC´s Cryptotaxcurrency, Boston: Boston University School of Law, 2017.
Arbex, M. - O´Dea, D.: Optimal Taxation and Social Networks. In Macroeconomics Dynamics, vol. 18, 2014, pp. 1683 – 1712.
Babčák, V.: Daňové právo na Slovensku [Tax Law in Slovakia]. Bratislava: EPOS, 2015.
Bonk, F.: O zdaňovaní príjmov v kontextoch zdieľanej ekonomiky [On income taxation in the context of a shared economy]. In Justičná revue, vol. 70, 2018, no. 12, pp. 1342 - 1356.
Hrabčák, L.: Výzvy pre daňové právo v podobe Blockchain technológie [Challenges for tax law in the form of Blockchain technology]. In Zborník príspevkov zo 6. ročníka Jarnej internacionalizovanej školy doktorandov UPJŠ 2019, Košice: ŠafárikPress, 2019.
Hrabčák, L.: „Virtuálna mena“ a právo ["Virtual currency" and law]. In Vplyv moderných technologii na právo: recenzovaný zborník príspevkov z vedeckej konferencie. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2019. pp. 99 – 110.
Kwong, N.: The Taxation of Sharing Economy Activities. In Taxation in a Global Digital Economy, Vienna: Line, 2017.
Mak, V.: Regulating Online Platforms – the Case of Airbnb. In European Contract Law in the Digital Age, Mortsel: Intersentia, 2018, pp. 87-102.
Papula, J. a kol.: Manažérska ekonomika [Managerial Economy]. Bratislava: Wolters Kluwer, 2017.
Schollin, K.: The Sild Road Revisited – Money Transactions Inside the Bitcoin System. In European Contract Law in the Digital Age, Mortsel: Intersentia, 2018, pp. 237-260.
Legal Acts:
Act No. 595/2003 Coll. on Income Tax as amended.
Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.
Internet Resources (other than official documents or scientific articles):
Bhogal, S. et al.: European Union: Taxing The Digital Economy And Digital Service Tax Proposals Impacting The United Kingdom And The European Union. 2019. Available at: http://www.mondaq.com/uk/x/821258/withholding+tax/Taxing+The+Digital+Economy+And+Digital+Service+Tax+Proposals+Impacting+The+United+Kingdom+And+The+European+Union, accessed: 15th December 2019.
Deloitte: Blockchain technology and its potential in taxes. Available at: https://www2.deloitte.com/content/dam/Deloitte/pl/Documents/Reports/pl_Blockchaintechnology-and-its-potential-in-taxes-2017-EN.PDF, accessed: 31th January 2020.
Dorin, S.: Digital Services Tax in France. Available at: https://www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-france, accessed: 15th December 2019.
Euractiv: Štáty Únie sa na digitálnej dani nedohodli, krajiny V4 plánujú konať na vlastnú päsť. [The EU states have not agreed on digital taxation, the V4 countries plan to act on their own]. Available at: https://euractiv.sk/section/buducnost-eu/news/staty-unie-sa-na-digitalnej-dani-nedohodlikrajiny-v4-planuju-konat-na-vlastnu-past/, accessed: 15th December 2019.
Gough, S.: Digital Services Tax in the UK. Available at: https://www.twobirds.com/en/news/articles/2019/global/digital-services-tax-in-the-uk, accessed: 15th December 2019.
Mcjohn, S. - Mcjohn, I.: The Commercial Law of Bitcoin and Blockchain Transactions. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2874463, accessed: 31th January 2020.
Nakomoto, S.: Bitcoin: A peer-to-peer electronic cash system. Available at: https://git.dhimmel.com/bitcoin-whitepaper/, accessed: 31th January 2020.
OECD. Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. Available at: https://doi.org/10.1787/9789264293083-en, accessed: 15th December 2019.
Office of the United States Trade Representative Ambassador Robert E. Lighthizer. Report on France’s Digital Services Tax Prepared in the Investigation under Section 301 of the Trade Act of 1974. Available at: https://ustr.gov/sites/default/files/Report_On_France%27s_Digital_Services_Tax.pdf, accessed: 15th December 2019.
Sikora, B.: Digital Services Tax in Poland. Available at: https://www.twobirds.com/en/news/articles/2019/poland/digital-services-tax-in-poland, accessed: 15th December 2019.
Downloads
Published
How to Cite
Issue
Section
License
Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.
The articles published in Financial Law Review are available under a licence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)
The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.
Archiving policy
All texts from the journal Financial Law Review are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: https://czasopisma.bg.ug.edu.pl/index.php/flr/index
Moreover articles published in the journal are archived at the Repository of the University of Gdansk.
