Opodatkowanie towarów i usług w obliczu cyfryzacji gospodarki i społeczeństwa
Taxation of goods and services in the face of digitization of the economy and society

Author(s): Aleksandra Skierś
Subject(s): Economy, Sociology, Economic policy, Social development, Sociology of the arts, business, education, Economic development, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: podatek VAT;e-handel;cyfryzacja;cyfrowa gospodarka;ekonomia współdzielenia;
Summary/Abstract: Purpose: Evaluation of value added tax (in Poland: goods and services tax) regulations in terms of their adaptation to changes resulting from the development of digitization of the economy, as well as to socio-economic processes. Design/methodology/approach: An analysis of legal acts, a review of tax rulings and proposed solutions concerning VAT taxation presented in the literature. The study addresses issues related to e-commerce and the provision of services at a distance. It also outlines the problem of taxation of the sharing economy. Findings: On the basis of the analysis it may be concluded that the regulations on indirect taxation of digital activity, although they are not without flaws, can be applicable to modern trade and provision of services. However, there are still issues which require developing new solutions (such as taxation of the sharing economy).

• Details
• Contents