Strategic Direction of Financial Activities of EU States in Digital Business Models

The Digital Finance Strategy is to ensure that the EU regulatory framework for financial services is fit for the digital age. Embrace digital finance for the benefit of consumers and businesses. Businesses need to strengthen their digital business models. Likewise, most tax laws predated the digital economy. For this reason, taxation of the digital economy is on the list of priorities of the European Commission. The goal of taxation is to ensure fair and efficient taxation of the income of all companies operating in the EU. The aim of the contribution is to comprehensively characterize the possibilities of the digital economy in selected EU states and to evaluate the already submitted proposals for solving the given problem. Subsequently, compare the proposals for solving the taxation of the digital economy. The paper contains a summary view of the current topic of the digital economy, taxes, description of individual proposals and identification of differences between the described proposals.