EU DIGITAL TAX REGULATION AND ITS IMPACT ON MEMBER STATES WITH REFERENCE TO THE REPUBLIC OF CROATIA (CROSBI ID 307124)
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Podaci o odgovornosti
Ružić, Vlatka ; Šutić, Branislav ; Buterin, Denis
engleski
EU DIGITAL TAX REGULATION AND ITS IMPACT ON MEMBER STATES WITH REFERENCE TO THE REPUBLIC OF CROATIA
The paper raises the question of whether a unified way of collecting digital taxes is a better option than a uniform EU-level solution that could result in economic restrictions due to US attitudes. Research shows that European countries, despite the lack of a uniform solution for the collection of digital taxes from the level of the European Union, have recognised the importance of collecting digital taxes (regardless of structure) even in the context of the benefits to cover the costs of the COVID-19 pandemic.
Digital tax ; European union ; Croatia
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