The Impact of Digitalization on the Chosen Principles of Tax Law
Digitalization is revolutionizing various aspects of our lives, including the tax law. The article examines how digital economy is influencing the chosen principles of tax law. Digital technologies have the potential to make tax systems more tran...
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| Format: | Article |
| Language: | English |
| Published: |
University of Gdańsk
2024-12-01
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| Series: | Financial Law Review |
| Online Access: |
https://ejournals.eu/en/journal/financial-law-review/article/the-impact-of-digitalization-on-the-chosen-principles-of-tax-law
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| _version_ | 1832096750278541312 |
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| author | Júlia Hoffmanová |
| author_facet | Júlia Hoffmanová |
| author_sort | Júlia Hoffmanová |
| collection | DOAJ |
| description |
Digitalization is revolutionizing various aspects of our lives, including the tax law. The article examines how digital economy is influencing the chosen principles of tax law. Digital technologies have the potential to make tax systems more transparent and efficient, simplifying tax compliance and administration for both taxpayers and authorities. However, they also introduce new challenges, such as ensuring equitable treatment for both digital and traditional businesses and avoiding double taxation of certain income or revenue. The article highlights how digitalization is reshaping the chosen principles of tax law and discusses the implications for future legal frameworks. The findings emphasize the need for forward-thinking tax policies to effectively adapt the evolving digital landscape.
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| format | Article |
| id | doaj-art-705d66abadb04365930e982ed8122208 |
| institution | Kabale University |
| issn | 2299-6834 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | University of Gdańsk |
| record_format | Article |
| series | Financial Law Review |
| spelling | doaj-art-705d66abadb04365930e982ed81222082025-02-05T12:15:16ZengUniversity of GdańskFinancial Law Review2299-68342024-12-0120243577810.4467/22996834FLR.24.014.20923The Impact of Digitalization on the Chosen Principles of Tax LawJúlia Hoffmanová0 Faculty of Law, Pavol Jozef Šafárik University in Košice in the Slovak Republic Digitalization is revolutionizing various aspects of our lives, including the tax law. The article examines how digital economy is influencing the chosen principles of tax law. Digital technologies have the potential to make tax systems more transparent and efficient, simplifying tax compliance and administration for both taxpayers and authorities. However, they also introduce new challenges, such as ensuring equitable treatment for both digital and traditional businesses and avoiding double taxation of certain income or revenue. The article highlights how digitalization is reshaping the chosen principles of tax law and discusses the implications for future legal frameworks. The findings emphasize the need for forward-thinking tax policies to effectively adapt the evolving digital landscape. https://ejournals.eu/en/journal/financial-law-review/article/the-impact-of-digitalization-on-the-chosen-principles-of-tax-law |
| spellingShingle | Júlia Hoffmanová The Impact of Digitalization on the Chosen Principles of Tax Law Financial Law Review |
| title | The Impact of Digitalization on the Chosen Principles of Tax Law |
| title_full | The Impact of Digitalization on the Chosen Principles of Tax Law |
| title_fullStr | The Impact of Digitalization on the Chosen Principles of Tax Law |
| title_full_unstemmed | The Impact of Digitalization on the Chosen Principles of Tax Law |
| title_short | The Impact of Digitalization on the Chosen Principles of Tax Law |
| title_sort | impact of digitalization on the chosen principles of tax law |
| url |
https://ejournals.eu/en/journal/financial-law-review/article/the-impact-of-digitalization-on-the-chosen-principles-of-tax-law
|
| work_keys_str_mv | AT juliahoffmanova theimpactofdigitalizationonthechosenprinciplesoftaxlaw AT juliahoffmanova impactofdigitalizationonthechosenprinciplesoftaxlaw |