Zavádění digitální daně ve světě

This thesis addresses the issue of digital taxation as a current tax policy challenge in response to the development of the digital economy and the growing importance of global technology platforms. The main objective of the thesis is to analyse the approaches of selected European countries to the introduction of digital tax, to compare their design settings, yields and assess the applicability of digital tax in the Czech Republic. The theoretical part defines the concept of digital economy, introduces the concept of digital tax and presents international initiatives led by OECD, in particular the BEPS 2.0 project. The practical part focuses on a comparative analysis of digital tax in France, Italy, Spain and the United Kingdom. It then assesses the fiscal potential of national and international solutions in the Czech Republic, including the ethical aspects of digital taxation and its impact on competition.