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Scientific paper - Original scientific paper
Specifities of Digital Business Models in Relation to Taxation
In: Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business. Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu, 2021. pp. 485-495. urn:nbn:hr:112:346555
Hak, Mario; Andrlić, Berislav; Devčić, Anton

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Hak, M., Andrlić, B. & Devčić, A. (2021). Specifities of Digital Business Models in Relation to Taxation. Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business (pp. 485-495). Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:346555

Hak, Mario, et al. "Specifities of Digital Business Models in Relation to Taxation." Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business, Ekonomski fakultet Sveučilišta u Zagrebu, 2021, pp. 485-495. https://urn.nsk.hr/urn:nbn:hr:112:346555

Hak, Mario, Berislav Andrlić and Anton Devčić. "Specifities of Digital Business Models in Relation to Taxation." In Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business, 485-495. Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu, 2021. Accessed 2025 February 06. https://urn.nsk.hr/urn:nbn:hr:112:346555

Hak, M., Andrlić, B. and Devčić, A. (2021) 'Specifities of Digital Business Models in Relation to Taxation', Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business, Ekonomski fakultet Sveučilišta u Zagrebu, Zagreb, pp. 485-495. Available at: https://urn.nsk.hr/urn:nbn:hr:112:346555 (Accessed 06 February 2025)

Hak M, Andrlić B, Devčić A. Specifities of Digital Business Models in Relation to Taxation. Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business. Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu; 2021. Pp. 485-495. [cited 2025 February 06] Available at: https://urn.nsk.hr/urn:nbn:hr:112:346555

M. Hak, B. Andrlić and A. Devčić, "Specifities of Digital Business Models in Relation to Taxation", Proceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu, 2021. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:112:346555 [Accessed: 06 February 2025]

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Metadata
Title (english)Specifities of Digital Business Models in Relation to Taxation
AuthorMario Hak
AuthorBerislav Andrlić
AuthorAnton Devčić
Author's institutionPolytehnic in Pozega
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
The digitalization of the economy has been a key issue of tax researches in recent years. Economic debates have focused on the differences between taxing physical business operations and virtual operations including new business models. Businesses in the digital economy can easily conduct activity remotely and are therefore very active in cross-border trade. The main characteristics of digital business models - as compared to more traditional ones - are their ability to conduct activities remotely, the contribution of internet users in their value creation and the importance of intangible assets. After theoretical part of paper, authors conducted research on this topic on sample of European Union countries, using method of comparation, induction and deduction.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication titleProceedings of FEB Zagreb ... International Odyssey Conference on Economics and Business
Numberingpp. 485-495
p-ISSN2671-132X
URN:NBNurn:nbn:hr:112:346555
Publication2021
ConferenceTitle: 12th FEB Zagreb International Odyssey Conference on Economics and Business
Location: Šibenik, Croatia
Start date: 2021-06-09
End date: 2021-06-12
Assembly type: Lecture
Type of resourceText
PublisherEkonomski fakultet Sveučilišta u Zagrebu
Publishing placeZagreb
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-05-06 09:43:39