TY - GEN A1 - Bajdiuk, Klaudia A2 - Gołaczyński, Jacek A2 - Adamski, Andrzej A2 - Balogh, Zsolt A2 - Cieślak, Sławomir A2 - Flaga-Gieruszyńska, Kinga A2 - Górecki, Jacek A2 - Kilian, Wolfgang A2 - Nekrosius, Vytautas A2 - Świerczyński, Marek A2 - Warner, Richard PB - Wydawnictwo C.H. Beck N2 - The paper discusses the issues of cybernetic legal and tax changes in the e-commerce industry, including the objectives and further prospects for the development of regulations. The author brings up the subject of dynamic evolution of the trade industry and its consequences. She discusses in detail the four groundbreaking regulations that are the foundation for legal changes in regard to the sealing of the tax system in the current digital era, also considering the effects of implementing these legal acts into national legislation. L1 - http://repozytorium.uni.wroc.pl/Content/137420/PDF/02_K_Bajdiuk_Zmiany_prawnopodatkowe_w_branzy_e-commerce_cele_i_perspektywy_rozwoju_regulacji.pdf CY - Warszawa L2 - http://repozytorium.uni.wroc.pl/Content/137420 PY - 2023 DO - 10.34616/147003 KW - e-commerce KW - digital era KW - tax law KW - directive KW - digital platform KW - VAT KW - digitization KW - legislation KW - sealing the tax system T1 - Zmiany prawnopodatkowe w branży e-commerce – cele i perspektywy rozwoju regulacji UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/137420 ER -