Siva ekonomija u oblasti „digitalnih“usluga – kritika domaćeg strateškog okvira i poreskopravnog odgovora

Abstract

The dynamism of the services sector and its expected growth in the future, will certainly be accompanied by the emergence of new forms of gray economy activities in this area, especially in the segment of digital services activities. This paper will be a critique of the current strategic framework for solving the problem of gray economy at the domestic level. This framework was not taken into account the specifics of the services sector, especialy when we talk about the potential for generating unwanted behaviors of economic subjects. Also, the author will try to illustrate the true qualitative "weight" of the current efforts of financial managers in dealing with the problem of tax evasion in the field of taxation of income, generated from digital services activities. In this sense, the author will try to illustrate the extent to which ad hoc "raids" of the tax authorities really represent an effective contribution to dealing with metastatic tax evasion in the field of income taxation.