Analysis of the benefit of taxation of the digital economy in the Czech Republic

The thesis deals with the analysis of the potential impact of taxation of the digital economy in the Czech Republic. In the theoretical part it characterizes the digital economy, the issue of taxation of transactions carried out across different tax jurisdictions and the business models used by companies in the digital economy sector. Then it adds the economic theories applicable to digital tax. The practical part of the thesis first maps the scope of the digital economy and related data on the use of information and communication technologies among individuals in the Czech Republic and the EU, while the author makes his own estimation of the further development of the observed metrics for the Czech Republic. Next, it compares, by analogy, the transnational approaches to the issue of taxation of the digital economy with the proposal for a digital services tax presented in the Czech Republic and, based on the data obtained, defines the benefits and negatives of its introduction. In the final chapter of the practical part, the author conducts his own research on the level of use of digital services in the Czech Republic, which the Czech proposal targets. The research also takes into account the factor of the coronavirus pandemic, which may have significantly changed people's behaviour in the digital environment.