Naslov
Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market

Autori
Hak, Mario ; Andrlić, Berislav

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
64th International Scientific Conference on Economic and Social Development Development Book of Proceedings / Cingula, Marijan ; Misevic, Petar ; Nedzhad, Abdelhamid - Varaždin : VADEA ; Sveučilište Sjever ; Faculty of Management University of Warsaw ; Faculty of Law, Economics and Social Sciences Sale Mohammed V University in Rabat, 2021, 112-117

Skup
64th International Scientific Conference on Economic and Social Development

Mjesto i datum
Varaždin, Hrvatska, 22.01.2021

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
economy, digitalization, e-business models, taxation, intangible assets

Sažetak
The digital economy is growing fast, especially in Europen Union. Yet the meaning and metrics of the digital economy are both limited and divergent. The aim of this paper is to review what is currently known in order to develop a definition of the digital economy, and an estimate of its size and current e-business models. The core of the digital economy is the ‘digital sector’: the IT/ICT sector producing foundational digital goods and services. Digital technologies are transforming our world and having an important impact on taxation systems. They help to improve their management, offering solutions to reduce administrative burdens, facilitate collaboration between tax authorities, and address tax evasion. There is an accelerating trend of countries testing or planning to implement alternative approaches to ensure effective taxation of the digital economy, so paper presents current research on exampe of Europan Union members.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA