Prawno-ekonomiczna koncepcja podatku od usług cyfrowych w perspektywie międzynarodowej

The concept of a digital tax is linked to the development of the digital economy. The digital tax serves as an instrument for adapting the international tax system to the realities of the digital economy. This study focuses on the legal and economic aspects of the digital tax, beginning with the origins of digital technologies and the digital economy. It presents the main models of the tax, its fiscal significance, and the legal issues arising from its implementation at both the national and international levels. The general structure of the digital tax as a levy within the tax and legal system of the digital services market proposed by the EU is discussed, along with an analysis of OECD regulations in the context of the BEPS 2.0 project. The aim of the article is to demonstrate that the taxation of digital services from an international perspective constitutes a necessary response to the challenges posed by the digitization of the global market and a reaction to the phenomenon of base erosion. Its broad implementation will represent a significant stage in the process of redefining the global tax order.