Taxation of Digital Companies – Current State and Prospects
Taxation of Digital Companies – Current State and Prospects

Author(s): Nelly Popova
Subject(s): Politics / Political Sciences, Politics, Economy, National Economy, Business Economy / Management, Economic policy, Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: digital taxes; corporate income tax; digital economy; international tax coordination
Summary/Abstract: Globalisation and the spread of new information and communication technologies has led to the creation of a strong digital sector of the economy consisted of companies specialised in the provision of remote services based on online platforms. The taxation of the profits of digital companies has proven to be a significant challenge to the public sector but nevertheless different solutions have been implemented around the world. The present paper has as its objective to outline and analyse the existing national approaches towards the taxation of the companies specialized in the provision of digital services. It is stated in the paper that unilateral fiscal measures increase tax uncertainty and add to complexity of national tax systems.

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