To contribute to the development of tax rules in line with value creation as the gold standard for profit taxation the paper discusses data as a "new" value-driving asset in the digital economy. It draws on insights from interdisciplinary research to highlight that the value of data emerges through proprietary activities conducted within ...
PDF Rethinking Tax for The Digital Economy After Covid-19
introduced the idea in a recent essay,3 and this paper lays out in more detail the framework for such a tax, arguing that it is a viable measure to address not only the immediate fiscal crisis brought on by COVID-19, but for the digital economy and beyond. In addition, we show that,
A conceptual framework for digital tax administration
This paper contributes to this gap in the literature by providing a synthesis of research findings in the literature allowing us to identify the research gaps and develop a conceptual framework for future researchers on the subject. ... Due to the centrality of taxation to the economy, the contribution of digital taxation to society is also ...
Tax Challenges of Taxing the Digital Economy
Examines the challenges of taxing the digital economy, including the scope and features distinguishing it from the traditional economy, which may require a revision of the current tax rules. The development of an inclusive typology of the digital elements of economic transactions, a categorization of transactions and business models, and a complete taxonomy of tax-disruptive digital business ...
Economic and Legal Issues of Taxing the Digital Economy
Analyzes the economic and legal consequences of taxing the digital economy, such as (1) the double taxation of digital suppliers; (2) revenue recognition issues arising from the need to monetize value; (3) the tax impact of legal structures; (4) monetization strategies used by digital business models; and (5) the double revenue threshold mechanism. Current initiatives for taxing the digital ...
(PDF) Taxation in the digital economy
3 JSC «Kaspi bank», Kazakhstan, Almaty. *e-mail: [email protected]. TAXATION IN THE DIGITAL ECONOMY. The digital economy is increasingly replacing the everyday economy. The continued rapid pace ...
Taxation of the Digital Economy and Direct Digital Service Taxes ...
This paper focuses on digital taxation options available to African countries to broaden their tax bases in view of the expanding digital economy. The paper focuses on possible opportunities, constraints, and consequences of implementing direct DSTs. This paper employs a qualitative research methodology using a critical review approach.
PDF Taxing the Digital Economy
cy of the current tax system in both generating a sufficient level of taxation from such highly digitalized businesses and appropriately distributing that taxation across countries.1 Resolving these issues is now becoming increasingly important as almost all businesses are steadily moving toward what might be termed a digital asymptote.
Tax Policy Issues of Taxing the Digital Economy
Analyzes the impact of the digital economy on the taxing rights of countries from multiple perspectives—source vs. residence taxation; worldwide vs. territorial taxation; and taxable presence vs. taxable source—as well as the new nexus rule based on sales proposed by the Organisation for Economic Co-operation and Development's (OECD's) Unified Approach, by (1) examining the distinction ...
(PDF) On Taxation of the Digital Economy. Where Are We ...
The digital econom y is an issue approached by Pillar 2 and more details are. presented in section 3.4 below. 3.2 Current global tax parameters and growth of intellectual propriety. The state has ...
PDF The impact of taxation on the digital economy
5egarding tax collection in the digital sector Issues r 42 5.1stacles to effective tax collection Ob 43 5.2ase of evasion and fraud The c 43 5.3formal digital economy and grey markets In 44 6conomic impact of taxation on the performance of the digital economy E 44 6.1 Impact of taxation on telecommunication capital investment 45
PDF Taxation of the Digital Economy and Direct Digital Service Taxes
tion. It also discusses implications and possible avenues to tap more tax revenue from the digital economy. Through a comprehensive literature review, the paper sought to make theoretical and practical contributions to the body of knowledge on digital taxation and policy efforts towards direct taxation of digital services or e-ecommerce activities.
Taxation in the Digital Economy
DOI: 10.2139/ssrn.3368092 Corpus ID: 159094285; Taxation in the Digital Economy - Recent Policy Developments and the Question of Value Creation @article{Olbert2019TaxationIT, title={Taxation in the Digital Economy - Recent Policy Developments and the Question of Value Creation}, author={Marcel Olbert and Christoph Spengel}, journal={FinPlanRN: Other Taxation (Topic)}, year={2019}, url ...
Taxation Challenges in a Digital Economy
The spread of the digital economy brings about many benefits, for example in terms of growth, employment and well-being more generally. These challenges extend well beyond domestic and international tax policy and touch upon areas such as international privacy law and data protection, as well as accounting and regulation, a strategic tax policy perspective, the uptake of digital technologies ...
Taxation in the Digital Economy
To contribute to the development of tax rules in line with value creation as the gold standard for profit taxation the paper discusses data as a "new" value-driving asset in the digital economy. It draws on insights from interdisciplinary research to highlight that the value of data emerges through proprietary activities conducted within ...
Taxation of the Digital Economy and Direct Digital Service Taxes
The increase in digital transactions poses a remarkable challenge for tax authorities yet the digital economy is slowly replacing traditional commercialization and transactions.
Taxation Challenges in a Digital Economy:
digital economy poses many challenges, including tax base erosion and profit shifting. • Solutions are yet to emerge at a global level. In the meantime, countries are adopting unilateral measures to respond to the challenge. The People's Republic of China (PRC) has implemented a value-added tax on e-commerce transactions. • The PRC should also consider continued participation in the ...
Taxation in the Digital Economy
This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of ...
taxation of digital economy Research Papers
This research paper highlights the direct tax measures being taken by various countries and finds three key approaches to tax the digital economy: (1) digital service taxes; (2) nexus rules based on significant economic presence ;(3) withholding tax on digital transactions.
(PDF) THE IMPACT OF DIGITAL ECONOMY ON TAXATION
Abstract. The main problems of taxation in the digital economy in the republic are revealed. The concept of the digital economy has been clarified. Proposals are proposed to improve the payment ...
taxation of the digital economy Research Papers
Taxation of the Digitalized Economy in Latin America. In this article, the authors examine the various measures that eight Latin American countries have (and have not) implemented to tax profits derived from the digitalized economy in the region. Download. by Guillermo Teijeiro and +1. taxation of the digital economy.
(PDF) Taxation of Digital Business Transactions: Challenges and
Bureau of Economic Research (NBER), W orking Paper ... group's initiatives on digital economy taxation. Furthermore, there is an in-depth analysis of the limitations of the Indian 'Income Tax Act ...
Urban energy performance improvement policy selection in China based on
The environmental pollution and social well-being issue caused by the huge energy consumption in cities reflect the urgency of improving urban energy performance from multiple dimensions of economy, environment, and well-being. As a result, various countries and cities have promulgated a series of policies. However, the complexity of the policies makes the categories and utilities need to be ...
COMMENTS
To contribute to the development of tax rules in line with value creation as the gold standard for profit taxation the paper discusses data as a "new" value-driving asset in the digital economy. It draws on insights from interdisciplinary research to highlight that the value of data emerges through proprietary activities conducted within ...
introduced the idea in a recent essay,3 and this paper lays out in more detail the framework for such a tax, arguing that it is a viable measure to address not only the immediate fiscal crisis brought on by COVID-19, but for the digital economy and beyond. In addition, we show that,
This paper contributes to this gap in the literature by providing a synthesis of research findings in the literature allowing us to identify the research gaps and develop a conceptual framework for future researchers on the subject. ... Due to the centrality of taxation to the economy, the contribution of digital taxation to society is also ...
Examines the challenges of taxing the digital economy, including the scope and features distinguishing it from the traditional economy, which may require a revision of the current tax rules. The development of an inclusive typology of the digital elements of economic transactions, a categorization of transactions and business models, and a complete taxonomy of tax-disruptive digital business ...
Analyzes the economic and legal consequences of taxing the digital economy, such as (1) the double taxation of digital suppliers; (2) revenue recognition issues arising from the need to monetize value; (3) the tax impact of legal structures; (4) monetization strategies used by digital business models; and (5) the double revenue threshold mechanism. Current initiatives for taxing the digital ...
3 JSC «Kaspi bank», Kazakhstan, Almaty. *e-mail: [email protected]. TAXATION IN THE DIGITAL ECONOMY. The digital economy is increasingly replacing the everyday economy. The continued rapid pace ...
This paper focuses on digital taxation options available to African countries to broaden their tax bases in view of the expanding digital economy. The paper focuses on possible opportunities, constraints, and consequences of implementing direct DSTs. This paper employs a qualitative research methodology using a critical review approach.
cy of the current tax system in both generating a sufficient level of taxation from such highly digitalized businesses and appropriately distributing that taxation across countries.1 Resolving these issues is now becoming increasingly important as almost all businesses are steadily moving toward what might be termed a digital asymptote.
Analyzes the impact of the digital economy on the taxing rights of countries from multiple perspectives—source vs. residence taxation; worldwide vs. territorial taxation; and taxable presence vs. taxable source—as well as the new nexus rule based on sales proposed by the Organisation for Economic Co-operation and Development's (OECD's) Unified Approach, by (1) examining the distinction ...
The digital econom y is an issue approached by Pillar 2 and more details are. presented in section 3.4 below. 3.2 Current global tax parameters and growth of intellectual propriety. The state has ...
5egarding tax collection in the digital sector Issues r 42 5.1stacles to effective tax collection Ob 43 5.2ase of evasion and fraud The c 43 5.3formal digital economy and grey markets In 44 6conomic impact of taxation on the performance of the digital economy E 44 6.1 Impact of taxation on telecommunication capital investment 45
tion. It also discusses implications and possible avenues to tap more tax revenue from the digital economy. Through a comprehensive literature review, the paper sought to make theoretical and practical contributions to the body of knowledge on digital taxation and policy efforts towards direct taxation of digital services or e-ecommerce activities.
DOI: 10.2139/ssrn.3368092 Corpus ID: 159094285; Taxation in the Digital Economy - Recent Policy Developments and the Question of Value Creation @article{Olbert2019TaxationIT, title={Taxation in the Digital Economy - Recent Policy Developments and the Question of Value Creation}, author={Marcel Olbert and Christoph Spengel}, journal={FinPlanRN: Other Taxation (Topic)}, year={2019}, url ...
The spread of the digital economy brings about many benefits, for example in terms of growth, employment and well-being more generally. These challenges extend well beyond domestic and international tax policy and touch upon areas such as international privacy law and data protection, as well as accounting and regulation, a strategic tax policy perspective, the uptake of digital technologies ...
To contribute to the development of tax rules in line with value creation as the gold standard for profit taxation the paper discusses data as a "new" value-driving asset in the digital economy. It draws on insights from interdisciplinary research to highlight that the value of data emerges through proprietary activities conducted within ...
The increase in digital transactions poses a remarkable challenge for tax authorities yet the digital economy is slowly replacing traditional commercialization and transactions.
digital economy poses many challenges, including tax base erosion and profit shifting. • Solutions are yet to emerge at a global level. In the meantime, countries are adopting unilateral measures to respond to the challenge. The People's Republic of China (PRC) has implemented a value-added tax on e-commerce transactions. • The PRC should also consider continued participation in the ...
This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of ...
This research paper highlights the direct tax measures being taken by various countries and finds three key approaches to tax the digital economy: (1) digital service taxes; (2) nexus rules based on significant economic presence ;(3) withholding tax on digital transactions.
Abstract. The main problems of taxation in the digital economy in the republic are revealed. The concept of the digital economy has been clarified. Proposals are proposed to improve the payment ...
Taxation of the Digitalized Economy in Latin America. In this article, the authors examine the various measures that eight Latin American countries have (and have not) implemented to tax profits derived from the digitalized economy in the region. Download. by Guillermo Teijeiro and +1. taxation of the digital economy.
Bureau of Economic Research (NBER), W orking Paper ... group's initiatives on digital economy taxation. Furthermore, there is an in-depth analysis of the limitations of the Indian 'Income Tax Act ...
The environmental pollution and social well-being issue caused by the huge energy consumption in cities reflect the urgency of improving urban energy performance from multiple dimensions of economy, environment, and well-being. As a result, various countries and cities have promulgated a series of policies. However, the complexity of the policies makes the categories and utilities need to be ...