Search results

Introduction: The main feature of modern society today is the digital way of life combined with digitalisation. It affects every aspect of life. Today’s main drivers of change are modern electronic communications and high-speed internet connections or services created by digitalisation. Thus, digitalisation stimulates economic growth by creating new jobs, especially in the information and communication sector, increasing the savings of individuals and public and private companies, increasing productivity and providing new opportunities for personal development and motivation. Therefore, the digital economy poses significant challenges to the EU tax system. The identified tax challenges are nexus, data and characterisation, standard tax avoidance practices and direct and indirect tax risks. To address these challenges, the concept of Tax Administration 3.0 should be implemented. Under this concept, digital tools will make tax administration better organised and more efficient, both in combating abuse and improving the quality of tax reporting and compliance.

Aim: This study aims to present the digital economy’s direct and indirect tax challenges from an EU perspective. In addition, it will also present the current situation of the digital levy proposed by the European Commission and the level of Europe’s digital performance among EU member states.

Method: Following the Digital Economy and Society Index (DESI) methodology, Europe’s digital performance varied widely among EU member states between 2015 and 2020.

Findings: The results show that the digital sector is highly involved in tax planning practices and significantly affects Europe’s digital performance. Moreover, there is no consensus on implementing the digital levy in EU member states since only a few of the EU member states have implemented the digital levy. Based on the findings, the author proposes introducing the digital levy in all EU member states to restore and maintain the sustainability of public finance, especially after the crisis COVID-19.

This chapter examines the financial performance efficiency of the restaurant sector in Croatian counties over the period 2013–2017. Today's tourists are ambitious explorers who travel in order to find and explore new experiences and motives for travelling as long as there are interesting things, activities and offers which correspond to their preferences. Among the many motives that today's tourist decides to travel, gastronomic tourism certainty plays an important role. The observation period began in 2013, since that was the year when Croatia acceded to the European Union and joined all the other prominent European food destinations. In order to evaluate the financial performance efficiency, the methodology of the data envelopment analysis (DEA) was applied separately to the data processing of each year. The results of the Charnes–Cooper–Rhodes model showed that only four counties (Lika-Senj, Zadar, Istria and Dubrovnik-Neretva) achieved continuous efficiency over the whole observed period. In 2013 the results of scale efficiency showed that 10 counties (Krapina-Zagorje, Karlovac, Bjelovar-Bilogora, Lika-Senj, Požega-Slavonia, Zadar, Šibenik-Knin, Split-Dalmatia, Istria and Dubrovnik-Neretva) achieved a score of 1, and in later years there was a decrease. One of the main obstacles of the existing inefficiencies in the entire restaurant sector in Croatian counties is certainly changeable tax legislation and lack of employees in the restaurant sector.