New and improved technologies have emerged leading to the digitalization of the various
sectors of the economy. Entrepreneurs and small businesses have harnessed these digital …

In conditions of integral digitalization, governments may face a shortfall in VAT revenues due
to tax avoidance and frauds. Here arise two opposite hypotheses: 1) digital technologies can …

Digitalisation has done more to shape the 21st century than virtually any other phenomenon.
However, international tax law has seemingly failed to keep pace with rapid technological …

Globally, the digital economy is expanding rapidly. The Fourth Industrial Revolution (4IR)
and ongoing technological advances are responsible for this enormous increase. The Covid …

Digital transformation of public administration creates opportunities for transparency,
accountability, efficiency, and better tax collection. Benefits are even more critical …

In this study, we analyzed the main tendencies of the digitization of the tax and customs
administration in Russia and worldwide. The main focus of this study is on the determination …

This paper evaluates the challenges and policy responses related to tax avoidance and
transfer pricing practices of digital multinationals. Given the rapid growth and unique …

Penggelapan pajak merupakan tindakan wajib pajak yang selalu berusaha untuk
meminimalkan beban pajak terutang dengan melanggar ketentuan perundang-undangan …

This study analyzes investor reaction to the European Commission's proposals on the
taxation of digital firms. Examining the stock returns of potentially affected firms surrounding …

Sažetak This paper addresses the challenges of taxing the digital economy and offers
potential solutions towards aligning the digital economy by redefining the tax rules …