| Abstract [eng] |
The digital economy is becoming an increasingly significant part of the modern economic landscape, encompassing various areas of activity based on digitalization, technology, and innovation. Against the backdrop of this progress, the issue of identifying entities operating in the digital space is gaining importance. The European Union’s response to this challenge is the Seventh Directive on Administrative Cooperation (DAC7), which aims to strengthen the ability of tax authorities to identify entities operating on digital platforms and to collect the taxes owed from them. Although, from a theoretical standpoint, this directive is considered a significant solution to the identification issue, its practical implementation faces various risks. Therefore, it is essential to systematically analyze the factors that limit identification efficiency and assess the main risks affecting the successful application of the DAC7 directive in Lithuania. |
