DIGITAL TAX – NECESSITY AND REALITY

Abstract

In 2018 it is an idea of the European Commission and initiatives from countries such as England, France, Israel, India, as well as the countries of the Organization for Economic Cooperation and Development - OECD, etc., which have joined the multilateral convention for the implementation of measures related to the prevention of soil erosion the tax base and the shifting of profits - BEPS, who seek understanding to introduce a new tax, or so on. digital tax, the question of implementing urgent changes in taxation and tax collection was raised. At the heart of the idea are many economists and politicians, for whom, along with the positive consequences caused by ubiquitous digitization in recent years, there are no less negative ones, one of which is caused by the destructive impact of digitization on tax collection. The corona virus epidemic has also put a strain on the European economy and highlighted the need to reach an agreement on a global framework for digital taxation, commented the European Commissioner for Economy, P. Gentiloni, to Euroactiv in 2020. The current taxation system was created years ago, when Industry 4.0 was not fully known, as a prerequisite for the emergence of digitization and digitization, and digital services did not exist. According to her, taxes are also paid at the place where a given service is generated, but now in the technological world, however, products such as software can be developed anywhere in the world, or for example in a country with low taxes, and from there to sell all over Europe. It is precisely the lack of digital borders that is a prerequisite for creating various mechanisms to balance taxation so that a fair percentage of the revenue generated for a given company falls into the relevant national treasury where such products are sold.