Zdanění digitální ekonomiky

This diploma thesis describes the specifics of the digital economy, the reasons for the application of new tax rules and the proposed solution to taxation of the digital economy at the level of the European Union. It evaluates the proposed taxation options and analyses the impacts. The aim is to determine whether digital companies are subject to a low tax burden and whether the tax burden of a domestic and foreign digital business is different. An analysis of data obtained from the Amadeus database, the Orbis database and the annual reports of traditional companies, large digital companies and other digital corporations have shown that the tax burden on digital companies is not as low as the European Commission states.