Publication at Faculty of Law |
2019
Abstract
The article reflects on the European context of the Czech bill on taxation of digital companies. While there is no doubt that there is a certain uneven burden on taxpayers, this does not mean that the equivalent of a 'straightforward tax' will satisfactorily help to this situation.
The amendment of existing laws governing traditional taxes, namely value added tax and income tax, seems to be a more appropriate solution. The article also discusses the Austrian concept of digital tax.