The thesis examines the taxation of digital business, which, due to the rapid development of the digital economy, represents a growing challenge for existing tax systems. Digital business enables income to be generated through online platforms and other digital services without the need for a physical presence in a particular market, which makes it more difficult to determine the place of taxation, the tax base, and the effective implementation of tax supervision.
The thesis uses the descriptive method, the analytical method, the compilation method, the deductive method, and the comparative method. In the empirical part, a quantitative survey was conducted using a questionnaire, through which respondents’ views on the taxation of digital business and the reporting of income from digital platforms were examined. It was established that, in the opinion of most respondents, the Slovenian tax system is not adequately adapted to the specific characteristics of digital business and that the taxation of this area is considered less well-regulated compared with the taxation framework in selected European Union countries. The presence of non-reporting of income from digital platforms was also identified, with an excessive tax burden being identified as the main reason. At the same time, it was established that clearer legislation could contribute to a higher rate of income reporting.
The thesis contributes to a better understanding of the challenges of taxing digital business and provides a basis for considering improvements to the legislative and supervisory framework in Slovenia. The findings may be useful in developing future solutions for fairer and more effective taxation of the digital economy.
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