Povzetek: Prispevek predstavlja trenutno zakonodajno delo EU na področju obdavčenja digitalne ekonomije in rešitve, ki so jih številne države članice sprejele glede obdavčitve delitvene ekonomije. Trenutno obstajajo na eni strani načrti za skupno rešitev EU pri obdavčitvi digitalne ekonomije, nasprotno pa številne rešitve glede obdavčenja delitvene ekonomije na ravni držav članic.

Ključne besede: obdavčitev digitalne ekonomije, obdavčitev delitvene ekonomije, davek od dohodkov pravnih oseb v EU

Title: Taxation of Sharing and Digital Economy: Taxation Models for Innovative Landscape

Abstract: This article presents the current legislative work of the EU in the field of digital economy taxation and solutions adopted by a number of EU Member States as to the sharing economy taxation. Currently, there are plans for a common EU solution for digital economy taxation and a variety of solutions regarding sharing economy taxation at the level of Member States.

Keywords: digital economy taxation, sharing economy taxation, corporate taxation in EU