Mezinárodní komparace zdanění digitálních služeb

Abstract

This work deals with the examination of various approaches to the taxation of digital services on two levels. The first is the examination of the corporate income tax burden and the second level is different models of digital taxes in selected jurisdictions, for which the comparative method is used. Among other things, the work describes aspects of the digital economy, the characterization of digital services, and their tax issues. At the end of the work, a fictional company is created to which two simulation models representing different methods are applied. The first simulation model is based on current digital tax concepts in accordance with the applicable legislation in the countries under comparison. The second model represents a global digital tax concept that has not yet been implemented. The models are evaluated using a comparative analysis, the creation of variations, and sensitivity analyses of changes in the variables within the models. The analysis confirmed significant differences in the tax burden among the individual models.