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CHALLENGES TO THE TAXATION OF THE DIGITAL ECONOMY

Globalization and digitalization have led to the emergence of new business models based on the remote provision of services. Digital companies have access to consumers in countries all over the world without physical presence in these countries. As a result, their profits remain untaxed. There is an increasing awareness that the existing legislative provisions for corporate income taxation that date back to the 1920s need to be modernized. Currently, the possibilities for taxation of digital businesses are discussed in the context of the OECD and EU. However, progress is slow due to the different views and interests of the countries involved. Therefore, several countries have planned or already introduced digital taxes unilaterally. The purpose of the paper is to explore the specifics of digital taxes and to analyze the possibilities and challenges to their broader application. The paper is organized as follows: the first part outlines the most important digital business models; the second part dwells on the digital taxes that are implemented in several countries; the third part presents the projects for international coordination of these taxes; and the fourth part concludes.