Komparace zdanění digitální ekonomiky

This diploma thesis deals with the global development of digital economy taxation in the last decade. First, the thesis describes the changes that digitalization has brought to economic business models and shows why these changes are problematic in terms of the long-standing international tax system. It then traces the efforts to address this issue internationally at the OECD level including the emerging two-pillar solution, and the approach countries have taken to tax the digital economy in the meantime. The aim of this thesis is to compare digital taxes in selected countries and to analyze the impact of the digital tax and the Pillar I tax on a selected company. The results of the study show that the tax liability under unilateral digital taxes is significantly higher than the expected tax liability under Pillar I.