Global S&T Development Trend Analysis Platform of Resources and Environment
Fair Taxation in the Digital Economy | |
[unavailable] | |
2017-12-26 | |
出版年 | 2017 |
语种 | 英语 |
国家 | 国际 |
领域 | 气候变化 |
英文摘要 |
The spread of the digital economy creates challenges for international taxation as well as domestic tax revenue mobilization. We are living in a technology-driven era in which new developments and innovations are happening at a rate we have never seen before. As technology merges with the economy, we witness the digital economy grow day by day. The international community—and developing economies particularly—can greatly benefit from these innovations. Policy makers, however, must ensure they are harnessed in a way that ensures the benefits are shared as equitably as possible. In particular, the spread of the digital economy creates challenges for international taxation as well as domestic tax revenue mobilization. As taxes are the main sources of revenue for the government to fund its various public services and projects, tax authorities must learn to adjust their capability to catch up with the fast change of digital economy activities. However, capacity in governance remains weak in many developing countries in Asia and the Pacific. Key points
Policy Brief No: 2017-5 |
URL | 查看原文 |
来源平台 | Asian Development Bank |
文献类型 | 科技报告 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/234620 |
专题 | 气候变化 |
推荐引用方式 GB/T 7714 | [unavailable]. Fair Taxation in the Digital Economy,2017. |
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文件名称/大小 | 文献类型 | 版本类型 | 开放类型 | 使用许可 | ||
adbi-pb2017-5.pdf(605KB) | 科技报告 | 开放获取 | CC BY-NC-SA | 浏览 下载 |
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