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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Main Author: Júlia Hoffmanová
Format: Article
Language:English
Published: University of Gdańsk 2024-12-01
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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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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institution Kabale University
issn 2299-6834
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publisher University of Gdańsk
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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
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