Direct taxation of the digital economy

The objectives of the study are to analyze future direct taxation digital economy in field corporate income tax. Digitalization has grown steadily, spreading all areas, especially economic sector, i.e. activity carried out by taxpayers. In this context development not only at a national level, but also European or global there is need which state responsible for taxing profits obtained through economy. main research tools were legal provisions on taxation, literature analyzing and interpreting field, identification conclusions from specific practice taxpayers who have encountered problems, asked same questions perhaps found answers necessary research. implications both theoretical practical. topic aims modern mechanism. On other hand, companies countries will be able determine where tax paid taxpayer.