Taxing Consumption in the Digital Age

Challenges for European VAT

Autor*innen

• Katharina Artinger

Parameter

• 336 Seiten
• 12 Lesestunden

• Lehrbücher
• Sozialwissenschaften
• Wirtschaft

Mehr zum Buch

This dissertation explores the impact of digitalization on value-added taxation, particularly regarding "free" online services and the use of personal data. It analyzes EU VAT in relation to consumption models and examines how digital business models like the Sharing Economy and Bitcoins fit within this framework.

• Sprache: Englisch
• Erscheinungsdatum: 2020