Determinants of digital taxation in european union

Abstract

The article analyzes the introduction of digital taxation on the member states of the European Union. The digital economy is a collective term for all economic transactions that take place happening on the Internet. It is also known as the Web economy or the Internet economy. With the advent of technology and the process of globalization digital and traditional economies merge into one. New ways of doing business in the virtual and digital world economy caused the emergence of a tax on digital services (hereinafter: digital tax). A solution is being sought internationally and globally, which is certainly a better and more systematic approach, however in this text we will see that states have decided to introduce a digital tax on their own