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The world has changed significantly in recent decades. In addition to globalization, new technologies have facilitated new business models that have put pressure on existing international tax rules. Current economic conditions have prompted many companies to migrate to Internet-based systems to increase efficiency, reduce operating costs, and the ability to operate in real-time between different platforms. Because of this, many companies redesign the main business processes, through investments in technologies, IT systems for economic analysis and decision support, as well as social networks. In this context, the paper aims to provide an overview of the digital economy by highlighting various aspects of the effects of digitalization and the Digital Economy and Society Index (DESI).