Digital Nomads: Philosophical-Economic Discourses

The purpose of this paper is to examine some tax challenges faced by digital nomads. Structurally, it is divided into four parts and a conclusion. The first part is an introduction to the issues, outlining some general and specific features of digital nomadism. The second part briefly reviews the international taxation of digital nomads. The third part examines the measures taken in some countries on this matter. The fourth part draws recommendations through the prism of Bulgarian tax law. The authors are of the opinion that digital nomadism is gradually becoming the preferred lifestyle of more and more people around the world. This determines the necessity of improving legislative measures, including in Bulgaria.