engleski

Specifities of Digital Business Models in Relation to Taxation

The digitalization of the economy has been a key issue of tax researches in recent years. Economic debates have focused on the differences between taxing physical business operations and virtual operations including new business models. Businesses in the digital economy can easily conduct activity remotely and are therefore very active in cross-border trade. The main characteristics of digital business models - as compared to more traditional ones - are their ability to conduct activities remotely, the contribution of internet users in their value creation and the importance of intangible assets. After theoretical part of paper, authors conducted research on this topic on sample of European Union countries, using method of comparation, induction and deduction.

management, taxation, digitalization, business models

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