Nelly Popova – Department of Finance, University of National and World Economy, Bulgaria, 1700 Sofia, Student Town,


4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times, Online/Virtual, September 3, 2020, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-30-1, ISSN 2683-4510


Globalization and digitalization have led to the emergence of new business models based
on the remote provision of services. Digital companies have access to consumers in countries all over
the world without physical presence in these countries. As a result, their profits remain untaxed. There
is an increasing awareness that the existing legislative provisions for corporate income taxation that
date back to the 1920s need to be modernized. Currently, the possibilities for taxation of digital businesses
are discussed in the context of the OECD and EU. However, progress is slow due to the different
views and interests of the countries involved. Therefore, several countries have planned or already
introduced digital taxes unilaterally. The purpose of the paper is to explore the specifics of digital taxes
and to analyze the possibilities and challenges to their broader application. The paper is organized as
follows: the first part outlines the most important digital business models; the second part dwells on the
digital taxes that are implemented in several countries; the third part presents the projects for international
coordination of these taxes; and the fourth part concludes.


Digital taxes, Digital economy, BEPS Project, OECD, EU.


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