Aspekti i izazovi digitalnog oporezivanja: digitalni nomadi

master's thesis

• Title (english): Aspects and challenges of digital taxation: digital nomads
• Author: Luka Pamuković
• Mentor: Tereza Rogić Lugarić (mentor)
• Committee member: Tereza Rogić Lugarić (predsjednik povjerenstva)
• Committee member: Sonja Cindori (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-09-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Rad obrađuje oporezivanje digitalnog gospodarstva i njegovih dionika. Poseban naglasak će biti na digitalne nomade. Digitalna tehnologija se sve više razvija, te s time donosi nove mogućnosti poduzetnicima i kompanijama. S obzirom na takav razvoj, države se susreću sa sve više problema oko oporezivanja novih načina poslovanja. Europska unija i OECD nastoje riješiti takve izazove, donoseći dokument koji će urediti kroz dva stupa pitanje oporezivanja digitalnog gospodarstva. Broj digitalnih nomada, postaje sve veći u cijelom svijetu, a samim time države pokušavaju urediti njihov status. Cilj svih država je privući što veći broj digitalnih nomada, davajući im određene olakšice kroz izuzimanje od oporezivanja. Hrvatska je određene promjene napravila izmjenama svog poreznog i statusnog zakonodavstva.

Abstract (english)

The thesis covers the taxation of digital economy and its stakeholders. Special emphasis will be placed on digital nomads. Digital technology is developing more and more, and with it, it brings new opportunities to entrepreneurs and companies. In view of such development, countries are facing more and more problems regarding the taxation of new ways of doing business. The European Union and the OECD are trying to solve such challenges by adopting a document that will regulate the issue of taxation of the digital economy through two pillars. The number of digital nomads is increasing all over the world, and therefore countries are trying to regulate their status. The goal of all countries is to attract as many digital nomads as possible, giving them certain benefits through exemption from taxation. Croatia made certain changes by amending its tax and status legislation.

• Keywords: oporezivanje; digitalno gospodarstvo; digitalni nomadi; OECD; Europska unija; zakonodavstvo
• Keywords (english): taxation; digital economy; digital nomads; OECD; European union; legislation
• Language: croatian
• URN:NBN: urn:nbn:hr:199:265495
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra prava (magistar/magistra prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-19 08:55:55