digitaalmaksed
Digitaalmaksed refer to taxes that target digital services and income generated by online platforms, typically implemented as digital services taxes (DST) or similar unilateral levies. These taxes are usually applied by individual countries to companies that earn substantial revenues from digital activities within the country, even if those companies have limited physical presence there. The concept emerged as governments sought to address perceived gaps in original corporate taxation rules caused by digital business models.
Most digitaalmaksed are revenue-based taxes that focus on specific digital activities. Common targets include online advertising
The policy rationale behind digitaalmaksed is to ensure that digital companies contribute to the tax systems
Notable examples include France, the United Kingdom, and Italy, which implemented DST-like measures in the late