Digital economy is in growth every day, as well as number of digital firms, digital transactions and services. However, when tax for digital economy is mentioned, there are many questions, because digital companies pay much less tax than traditional businesses, even when they make the same profit. Are they paying a fair amount of taxes and charges to the states for online advertising, e-commerce, social platforms, digital intermediary activities and sales? Which tax rate is appropriate for those companies, which criteria need to be fulfilled by the company to become taxpayer of digital tax? During the last year and a half, the European Union is in process of preparing a digital taxation package. According to their predictions, that new package of digital tax with a 3% rate, will bring approximately €4 to €5 billion per year. Also, the digital tax would be collected in those countries where the users are located. The loudest opponents of EU's new package are Ireland, Denmark and Sweden. It is known that Ireland has attracted the digital giants into their country with low tax rates and it's not unexpected that they are against this new digital tax, while Denmark and Sweden are most technology-literate countries. The most of non-Europe countries think this is actually just indirect attack on "GAFA", the biggest four digital firms - Google, Amazon, Facebook and Apple. It may be partly true, but this new tax would also include every digital firm which fill out the terms. In this paper, authors will give responses to the main questions, an overview of positive and negative effects of new digital tax. The importance of digital tax will be explained and confirmed in the paper.