Challenges Facing the European Union in Taxing the Digital Economy

Roman Wiatrowski

doi:10.18778/0208-6069.110.01

Autor

Roman Wiatrowski Supreme Administrative Court https://orcid.org/0000-0003-0051-6712

DOI:

https://doi.org/10.18778/0208-6069.110.01

Słowa kluczowe:

gospodarka cyfrowa, platformy cyfrowe, podatek DST, podatek od towarów i usług

Abstrakt

Świat gospodarki cyfrowej nieustannie się rozwija i w przyszłości będzie stanowił główne narzędzie światowego handlu. Przeniesienie transakcji do Internetu wymaga odpowiednich regulacji podatkowych, które z jednej strony zapobiegałyby oszustwom i nadużyciom podatkowym, a z drugiej strony ułatwiałyby handel elektroniczny likwidując przeszkody podatkowe. Międzynarodowe instytucje podejmują inicjatywy uregulowania tych zagadnień na gruncie globalnym. W artykule podjęto próbę zbadania w jakim stopniu inicjatywy globalne zostały wdrożone w Unii Europejskiej oraz przed jakimi wyzwaniami Unia Europejska stoi w związku z ograniczonym powodzeniem inicjatyw globalnych. Wymagało to przestawienia obecnych regulacji unijnych oraz perspektyw przed którymi stoi Unia Europejska w związku z potrzebą efektywnego opodatkowania szybko rozwijającej się gospodarki cyfrowej, w której szczególną rolę odgrywają platformy cyfrowe.

Pobrania

Statystyki pobrań niedostępne.

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