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Scientific paper - Original scientific paper
Determinants of Digital Taxation in European Union
WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 18 (2021); 1319-1329. https://doi.org/10.37394/23207.2021.18.122
Hak, Mario; Devčić, Anton; Budić, Hrvoje

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Hak, M., Devčić, A. & Budić, H. (2021). Determinants of Digital Taxation in European Union. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 18., 1319-1329. doi: 10.37394/23207.2021.18.122

Hak, Mario, et al. "Determinants of Digital Taxation in European Union." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, vol. 18, 2021, pp. 1319-1329. https://doi.org/10.37394/23207.2021.18.122

Hak, Mario, Anton Devčić and Hrvoje Budić. "Determinants of Digital Taxation in European Union." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 18 (2021): 1319-1329. https://doi.org/10.37394/23207.2021.18.122

Hak, M., Devčić, A. and Budić, H. (2021) 'Determinants of Digital Taxation in European Union', WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 18, pp. 1319-1329. doi: 10.37394/23207.2021.18.122

Hak M, Devčić A, Budić H. Determinants of Digital Taxation in European Union. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS [Internet]. 2021 November [cited 2025 January 01];18:1319-1329. doi: 10.37394/23207.2021.18.122

M. Hak, A. Devčić and H. Budić, "Determinants of Digital Taxation in European Union", WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, vol. 18, pp. 1319-1329, November 2021. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:112:284851. [Accessed: 01 January 2025]

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Metadata
Title (english)Determinants of Digital Taxation in European Union
AuthorMario Hak
AuthorAnton Devčić
AuthorHrvoje Budić
Author's institutionPolytehnic in Pozega
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (croatian)
Microfinance: Methods, Models and 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 ownts Impact on Economic Development
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleWSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
Numberingvol. 18, pp. 1319-1329
p-ISSN1109-9526
e-ISSN2224-2899
DOIhttps://doi.org/10.37394/23207.2021.18.122
URN:NBNurn:nbn:hr:112:284851
Publication2021-11
Document URLhttps://wseas.com/journals/bae/2021/c485107-034(2021).pdf
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution 4.0 International (CC BY 4.0) icon
Created on2024-04-18 06:47:31