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dc.contributor.editorHendriyetty, Nella
dc.contributor.editorEvans, Chris
dc.contributor.editorKim, Chul Ju
dc.contributor.editorTaghizadeh-Hesary, Farhad
dc.date.accessioned2022-07-07T09:37:12Z
dc.date.available2022-07-07T09:37:12Z
dc.date.issued2023
dc.identifier.urihttps://library.oapen.org/handle/20.500.12657/57262
dc.description.abstractA robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. 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 aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers.  en_US
dc.languageEnglishen_US
dc.relation.ispartofseriesRoutledge Studies in Development Economicsen_US
dc.subject.otherdigital content;digital economy;digital taxation;intellectual property;multinational corporationen_US
dc.titleTaxation in the Digital Economyen_US
dc.title.alternativeNew Models in Asia and the Pacificen_US
dc.typebook
oapen.identifier.doi10.4324/9781003196020en_US
oapen.relation.isPublishedBy7b3c7b10-5b1e-40b3-860e-c6dd5197f0bben_US
oapen.relation.isFundedByAsian Development Bank
oapen.relation.isbn9781032051000en_US
oapen.relation.isbn9781032051048en_US
oapen.relation.isbn9781000636499en_US
oapen.imprintRoutledgeen_US
oapen.series.number171en_US
oapen.pages351en_US
oapen.remark.publicCo-publication of the Asian Development Bank Institute and Routledge
peerreview.anonymitySingle-anonymised
peerreview.idbc80075c-96cc-4740-a9f3-a234bc2598f1
peerreview.open.reviewNo
peerreview.publish.responsibilityPublisher
peerreview.review.stagePre-publication
peerreview.review.typeProposal
peerreview.reviewer.typeInternal editor
peerreview.reviewer.typeExternal peer reviewer
peerreview.titleProposal review
oapen.review.commentsTaylor & Francis open access titles are reviewed as a minimum at proposal stage by at least two external peer reviewers and an internal editor (additional reviews may be sought and additional content reviewed as required).


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