The writing of the book "Modern Tax Practices of the Digital Economy" is dictated by the concern that arises from the increasingly intense use of digital technology in our daily lives and the increase in commercial transactions through it. Tax principles that have so far functioned as constants in the economy (such as tax residence, the place where income arises) seem to be redefined and in some cases become variables in an equation that may have no solution other than the application of certain assumptions.

The digital economy dramatically changes the landscape in the field of economy and, by extension, of society and states themselves. Undoubtedly, the field of taxation is also affected both in terms of legal rules and in terms of implementation.

At the beginning of the book, the new criteria for taxing income adopted by states in the digital economy are identified. Then, basic concepts of income taxation are analyzed, such as tax residence, taxable income, sources of income, the subject of taxation for legal entities and legal entities, and the concept of permanent establishment. The third chapter focuses on value-added tax and its connection with digital technology. Furthermore, the fourth chapter deals with e-commerce and Customs. Next, emphasis is placed on e-books and assets, as well as on taxation of inheritances-donations and gains from games. Specifically, the subject of the above unit is foreign trust and foreign foundation.

The book "Modern Tax Practices of the Digital Economy" also includes digital taxes and contributions, Blockchain and Artificial Intelligence (AI), and highlights their relationship with taxation.

The work is the first book in Greece that deals with the tax aspects of the digital economy and aims to provoke thought in a subject that is particularly topical and dependent on constantly changing technological developments.