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Author
Megale Luca
Title
Metaverse: rosnące skomplikowanie globalnych warunków egzekwowania opodatkowania
Metaverse: Introducing an Increasingly Complex Global Landscape for Tax Enforcement
Source
Analizy i Studia CASP, 2022, nr 2 (14), s. 29-39, bibliogr. 18 poz.
Keyword
Prawo podatkowe, System podatkowy, Zwinne zarządzanie, Współpraca międzysektorowa, Regulacje prawne, Rzeczywistość wirtualna, Wirtualna gospodarka, Metaświat
Tax regulations, Tax system, Agile management, Cross-sector cooperation, Legal regulations, Virtual reality, Virtual economy, Metaverse
Note
streszcz., summ. JEL: K23
Abstract
Niniejszy artykuł koncentruje się na potencjalnym wpływie Metaversu na egzekwowanie prawa podatkowego. Bieżące dociekania, które nie stanowią pogłębionej analizy systemów podatkowych, lecz mają za zadanie pobudzić do dyskusji na omawiany temat, podzielono na rozważania z perspektywy osób prywatnych/przedsiębiorstw oraz organów egzekwowania prawa. Wpływ Metaversu na sytuację podatkową jest rozpatrywany z punktu widzenia niezdecentralizowanego Metaversu pozostającego w rękach obecnych gigantów przemysłowych. W związku z tym przedstawia się pewne wnioski, które mogą posłużyć do dokonania oceny potrzeby opracowania zwinnego podejścia regulacyjnego opartego na współpracy zarówno między przedsiębiorstwami, administracjami, jak i państwami.(abstrakt oryginalny)

This contribution focuses on the potential impact of the metaverse on tax enforcement. The analysis, intended to prompt discussion on the topic, rather than being an in-depth study of tax regimes, is divided into the perspective of private individuals/businesses and enforcers. The impact of the metaverse on the tax landscape is read from the view of a non-decentralised metaverse in the hands of the same current industry giants. Thus, some inputs are suggested to assess the need for an agile and collaborative regulatory approach, both between businesses and administrations, as well as states.(original abstract)
Accessibility
The Library of Warsaw School of Economics
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Bibliography
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ISSN
2451-0203
Language
pol
URI / DOI
https://doi.org/10.33119/ASCASP.2022.2.3
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