In the Czech Republic, the introduction of a digital tax is currently being discussed, which should affect the digital services of world IT giants in the Czech Republic. We have thus joined the EU Member States who, with this step under consideration, want to induce the OECD, or at least the EU, to a broader agreement on taxation in the digital sphere. There are strong pros and cons in the debate on the introduction of this tax. They deal with the issue of setting fair conditions of taxation in the IT sector, the possible impact of the tax on consumers and responses in international relations, especially from the US, where the IT giants come from and where they develop their technologies. The Roundtable dedicated to digital tax is organized by the enrolled institute Consumer Forum as an accompanying meeting of the 5th international conference Digital Czech Republic 2020.

What are the risks that the introduction of a digital tax can have, and can it be limited by its formulation? Is the proposed tax more compensatory or discriminatory in terms of conditions in the IT sector? How likely is this tax to be ultimately passed on to consumers through higher prices or restrictions on the availability of digital services in our country? How real is the risk of retaliation by the US? Can the Czech Republic be the target of selective tariffs, like France, that would primarily affect our successful US exporters, and what would be the impact of such tariffs on our economy?

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