Analýza a komparace jednotlivých návrhů na digitální daň

This bachelor thesis deals with the topic of taxation of the digital economy. Current tax systems, which were created based on traditional business models, no longer correspond to the current situation. Businesses today create value in many new ways, and established tax frameworks are unable to distinguish in which particular jurisdiction a value is created.The aim of the thesis is to put together a comprehensive set of all submitted proposals about solving the problem of taxation of the digital economy. Based on the information obtained, assess which of the proposals is the most suitable for solving the defined problem.In the introduction, the reader is introduced to the issue of taxation of the digital economy. Subsequently, the individual terms are explained, which is crucial for understanding the issue. The next part analyzes the individual proposals for solving the problem, which has been submitted so far. This is followed by a comparison of these proposals, which should determine which of the proposals is the most appropriate solution for taxing the digital economy.The contribution of this work is a summary of the current situation about the topic of digital tax, a description of individual proposals, and finding out what differences between the described proposals are, in what aspects the individual proposals are better than others, and what impact these solutions may have.