Naslov
EU DIGITAL TAX REGULATION AND ITS IMPACT ON MEMBER STATES WITH REFERENCE TO THE REPUBLIC OF CROATIA

Autori
Ružić, Vlatka ; Šutić, Branislav ; Buterin, Denis

Izvornik
Stabilnost, institucionalna ograničenja i perspektive razvoja hrvatskog financijskog sustava u uvjetima pandemije COVID-19 (1849-7535) 1 (2022), 1; 177-186

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Digital tax ; European union ; Croatia

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA