With the rapid development of digital technology, a wide range academic fields is devoting an increasing amount attention to study “digital citizen building”, often known as “DC”. Despite widespread use word, academics are free define DC in any way they think proper. The primary emphasis this extensive inquiry in-depth examination every book that has ever been written about themes and values. J...

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 ...