Naslov
Taxation of Digital Services

Autori
Šinković, Zoran ; Pribisalić, Luka

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

Izvornik
44th International Convention on Information, Communication and Electronic Technology (MIPRO), 2021. / Karolj, Skala - Opatija : Hrvatska udruga za informacijsku i komunikacijsku tehnologiju, elektroniku i mikroelektroniku - MIPRO, 2021, 1571-1576

Skup
44th International Convention on Information and Communication Technology, Electronics and Microelectronics (MIPRO 2021)

Mjesto i datum
Opatija, Hrvatska, 27.09.2021. - 01.10.2021

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
European union ; digital services ; taxation ; corporate income tax ; value added tax

Sažetak
The Digital Agenda for Europe aims to maximize the growth potential of the digital economy by promoting high-performance digital skills and computing, digitalizing industry and services, developing artificial intelligence and modernizing public services. The digital economy is well recognized as an important source of growth and jobs for the European Union, especially given the use of a high level of research, innovation and qualified staff. Tax policy should focus on supporting the growth of the digital sector and protecting the integrity of the European Union's single market. This means encouragement a favorable business environment and removing tax barriers that could discourage investment and growth, prevent aggressive tax planning, and preserve national tax bases. On the other hand, the digital sector must make a fair contribution to public finances.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA