TAX CHALLENGES IN THE DIGITAL ECONOMY: EU PERSPECTIVE

Introduction: The main feature of modern society today is the digital way of life combined with digitalisation. It affects every aspect of life. Today's main drivers of change are modern electronic communications and high-speed internet connections or services created by digitalisation. Thus, digi-talisation stimulates economic growth by creating new jobs, especially in the information and communication sector, increasing the savings of individuals and public and private companies, increasing productivity and providing new opportunities for personal development and motivation. Therefore, the digital economy poses significant challenges to the EU tax system. The identified tax challenges are nexus, data and characterisation, standard tax avoidance practices and direct and indirect tax risks. To address these challenges, the concept of Tax Administration 3.0 should be implemented. Under this con-cept, digital tools will make tax administration better organised and more efficient, both in combating abuse and improving the quality of tax reporting and compliance. Aim: This study aims to present the digital economy's direct and indirect tax challenges from an EU perspective. In addition, it will also present the current situation of the digital levy proposed by the European Commission and the level of Europe's digital performance among EU member states. Method: Following the Digital Economy and Society Index (DESI) method-ology, Europe's digital performance varied widely among EU member states between 2015 and 2020. Findings: The results show that the digital sector is highly involved in tax plan-ning practices and significantly affects Europe's digital performance. Moreover, there is no consensus on implementing the digital levy in EU member states since only a few of the EU member states have implemented the digital levy. Based on the findings, the author proposes introducing the digital levy in all EU member states to restore and maintain the sustainability of public finance, especially after the crisis COVID-19. © 2022 by Sabina Hodžić.

An Overview of Pomegranate Peel: A Waste Treasure for Antiviral Activity

Agricultural waste has always been a global problem that causes environmental pollution, and thanks to the efforts of scientists, this agricultural waste has become not a neglected product, but rather a source of many effective chemical compounds that have industrial, pharmaceutical and food applications. Viral disease therapy has attracted a great deal of scientific interest worldwide. Therefore, the pace of research is increasing for effective and safe treatment. The potential inhibitory activity of pomegranate peel extract polyphenols against virus for effective viral disease therapy has attracted a great deal of scientific interest. The aim of this review was to present an overview of the pomegranate peel effects on viruses such as severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2), Influenza virus, Norovirus, Adenovirus, Herpes simplex virus, Coronavirus disease (COVID-19). Pomegranate is consumed as fresh fruit and juice for its reported health benefits as antioxidant, antidiabetic, hypolipidemic, antibacterial, anti-inflammatory, antiviral, anticarcinogenic activities, and improves cardiovascular as well as oral health. The health benefits of pomegranate have been attributed to its wide range of phytochemicals, which are predominantly polyphenols, ellagitannins, anthocyanins, and other polyphenols. Instead of the pomegranate peel being a neglected product, it is considered as a promising antiviral agent which also offers other health benefits without side effects.

E-Government Effectiveness and Efficiency in EU-28 and COVID-19

The task of every government, especially during the Covid-19 pandemic, is to provide services and goods for citizens and to maintain economic order. Therefore, the combination of legislation, the judiciary and administration is inevitable. Moreover, public administrations must transform the way they function by using more information and communication technology in order to remain responsive and efficient. This challenge was further revealed during lockdowns in individual countries, which affected their social and economic development. The solution to that challenge is the implementation of e-government in the public sector. It also increases innovation in governance processes as well as efficiency and effectiveness by offering more participative opportunities to citizens. Hence, a mature level of e-government development also arises. Nevertheless, there are significant differences among the levels of e-government development in the EU-28. The aim of this article is to assess the influence of e-government maturity on government effectiveness and efficiency in the EU-28. In order to obtain empirical results, a two-stage least square regression (2SLS) was applied. The empirical results show that e-government maturity positively and significantly contributes to enhancing government effectiveness and efficiency in the EU-28. In addition, the rule of law plays an important role in each stage regression model. Based on the empirical results, we can conclude that e-government is inevitable and should ensure the proper functioning of public administration during the Covid-19 pandemic.