Issue and Recommendation:
The digital sector, which creates high added value for the economy, is under increasing regulatory pressure. Legal standards on privacy, the flow of personal and non-personal data, copyright and audiovisual issues are constantly being created and updated. All of this is being done to create the Digital Single Market in the UE. Among the regulations adopted in the European Union in recent years, there are those that have been approved by business, but also those that are considered unsuitable for the dynamically changing technological landscape or detrimental to innovation and the completion of the Digital Single Market in the UE. One of the many examples of new standards is the issue of taxation of the digital economy. Currently, in the face of the economic slowdown the question of fair taxation of the digital economy has become increasingly important.