Naslov
Specifities of Digital Business Models in Relation to Taxation

Autori
Hak, Mario ; Andrlić, Berislav ; Devčić, Anton

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

Izvornik
Proceedings of FEB Zagreb 12th International Odyssey Conference on Economics and Business / - Zagreb, 2021, 215-224

Skup
12th FEB Zagreb International Odyssey Conference on Economics and Business

Mjesto i datum
Šibenik, Hrvatska; online, 09.06.2021. - 12.06.2021

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
management, taxation, digitalization, business models

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA