Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0

Štrkolec, Miroslav; Hrabčák, Ladislav

doi:10.17951/sil.2022.31.4.155-174

Cited by 2 publications

(1 citation statement)

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“…Particularly on Facebook, the algorithm has up to now favored the impact of extreme views from a "loud minority" over the perhaps more accurate majority viewpoint, which also distorts the perception of the general atmosphere of opinion (Funta, 2019b). The reason for this is the independence of the digital attention economy (Štrkolec & Hrabčák, 2022;Funta & Buttler, 2023), which is focused on reach and clicks. As a result, while not all citizens are affected, those who (almost) exclusively obtain information through social networks are more vulnerable to the effects of filter bubbles and echo chambers.…”

Section: Filter Bubble Hypothesis and Echo Chambersmentioning

confidence: 99%

Threats to Diversity of Opinion and Freedom of Expression via Social Media

Funta,

Ondria

2023

TalTech Journal of European Studies

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The article investigates whether there is a need for legislative action in social networks—which are similar to broadcasting—to ensure that diversity of opinion can be sufficiently expressed to protect freedom of opinion-forming. The investigation focuses on Facebook because it has the largest number of registered users worldwide and is thus the network with the greatest reach. First and foremost, it will be debated whether social networks have a power of opinion comparable to broadcasting. Based on this foundation, it is possible to assess the extent to which diversity of opinion is expressed in social networks and the extent to which freedom to form opinions is actually under threat.

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Section: Filter Bubble Hypothesis and Echo Chambersmentioning

confidence: 99%

Threats to Diversity of Opinion and Freedom of Expression via Social Media

Funta,

Ondria

2023

TalTech Journal of European Studies

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Taxation of Digital Services in the Context of Freedom to Provide Services

Simić

2023

Financ. Law Rev.

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The presented paper is dedicated to the taxation of digital services in the light of one of the basic freedoms of the European internal market, namely the freedom to provide services according to Art. 56 of the Treaty on the Functioning of the European Union. The taxation of digital services is currently characterized by the application of uncoordinated unilateral mechanisms by individual States, most often in the form of a digital services tax (DST). The author first provides a categorization of these unilateral mechanisms, especially in the field of direct and indirect taxes, and then considers the so-called "other unilateral mechanisms" consisting of inter alia special procedural legal institutes (e.g. the obligation of the digital platform as an intermediary to withhold tax). Subsequently, the author provides an overview of the interpretation of the provisions of Art. 56 of the Treaty on the Functioning of the European Union in three cases discussed by the Court of Justice of the European Union concerning unilateral mechanisms of taxation of digital services.

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Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0

Abstract: Sprawiedliwość podatkowa w kontekście rewolucji cyfrowej(przemysłowej) 4.

Cited by 2 publications

References 3 publications

Threats to Diversity of Opinion and Freedom of Expression via Social Media

Threats to Diversity of Opinion and Freedom of Expression via Social Media

Taxation of Digital Services in the Context of Freedom to Provide Services

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