This study compares the taxation of digital and traditional business models, focusing on their respective tax burdens and patterns of Tax Avoidance. Using a quantitative approach, two linear regression models were developed based on a sample of 2,650 companies headquartered in OECD member states, collected from the Refinitiv Eikon database. The results show that digital companies have a slightly higher effective tax rate than traditional companies, thus contradicting the hypothesis of under-taxation for digital businesses. Additionally, no significant difference in the level of Tax Avoidance was found between digital and traditional companies, indicating that digital business models do not engage in more aggressive tax planning than their traditional counterparts.

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