In this study, a research agenda is proposed to understand the current development and
future landscape of the digital economy. The shift from the industrial economy to a digital …

The Fourth Industrial Revolution and the accelerated development of cyber-physical
technologies lead to essential changes in national tax systems and international taxation …

Academic and business interest in sustainable business models (SBMs) as a potential
solution to pressing global sustainability issues has grown significantly over the past …

Digital technologies are changing how businesses strategize and organize internationally.
They not only enable cost reduction in businesses crossing national boundaries but also …

The integration of the digital economy and industry is the product of economic and social
development and acts as an important driving force for conserving energy and reducing …

Digitalization exacerbates the problems faced by the existing system for taxing corporate
profit in an international context. It does so by making it much easier for all aspects of a …

This review delves into the evolving landscape of tax havens in the wake of comprehensive
digital tax reforms. This study scrutinizes the implications of global efforts to address tax …

The digital economy industry plays a transformative role in reshaping the global production
networks, the local division of production, and the integration and innovation of business …

This article reviews the evidence regarding the challenges of digitalization for direct
(corporate profit) and indirect (consumption) taxation. Based on both anecdotal and …

 e purpose of this article is to consider the main elements of taxation in a digital economy.
On the base of the analysis, it was concluded that in conditions of digital economy, the …