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мар 24
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ПОРЕЗ НА ДИГИТАЛНЕ УСЛУГЕ: ДИЗАЈН, ПРАВНА ПРИРОДА И ПЕРСПЕКТИВЕ

Гордана Илић Попов, Лидија Живковић

10.55836/PiP_23101A
САЖЕТАК /

Предмет рада је порез на дигиталне услуге – нови порески облик којим државе широм света настоје да одговоре на изазове које за опорезивање добити стварају модели пословања које примењују мултинационалне групе компанија активне у домену дигиталне економије. У раду се анализирају елементи дизајна и начин функционисања пореза на дигиталне услуге. На основу добијених налаза настоји се одредити његова (хибридна) правна природа. Коначно, предочавају се недостаци тог пореског облика, те разматра могућност његовог „опстанка на сцени“ у контексту евентуалне имплементације координисаног приступа опорезивању дигиталне економије, представљеног у оквиру ОЕЦД-ове иницијативе „Први стуб“. Посебан значај анализе пореза на дигиталне услуге огледа се у контексту континуираног развоја и раста сектора информационих и комуникационих технологија у Србији.

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