Relevant bibliographies by topics / Digital services tax

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Digital services tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Digital services tax"

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Noonan, Chris, and Victoria Plekhanova. "Taxation of Digital Services Under Trade Agreements." Journal of International Economic Law 23, no. 4 (2020): 1015–39. http://dx.doi.org/10.1093/jiel/jgaa031.

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ABSTRACT The digitalization of the economy combined with sophisticated tax planning has enabled some multinationals to avoid paying almost any income tax in most market jurisdictions from which they earn substantial profits. Faced with financial and political pressures to act, market states have sought to expand their tax bases so that these multinationals, especially those providing internet advertising and digital intermediation services, pay their ‘fair’ share of tax. The failure to reach an agreed outcome among Organisation for Economic Co-operation and Development and Group of Twenty memb
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Mujiyati, Mujiyati, Zulfikar Zulfikar, Banu Witono, and Ichsan Cahyo Utomo. "The impact of digital platforms in tax administration services on local government tax revenues: evidence from Indonesia." Public and Municipal Finance 13, no. 2 (2024): 195–203. https://doi.org/10.21511/pmf.13(2).2024.16.

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In Indonesia, digital platforms in tax administration services have been implemented for more than a decade. This study aims to investigate whether digital platforms for motor vehicle tax administration services can increase local government tax revenues. Then, it is continued by testing the moderating role of motor vehicle tax revenue targets and online service information. Data were collected from the Unit Penerimaan Pendapatan Daerah (UPPD) Central Java – Indonesia. Observations focused on motor vehicle tax services carried out during the 2018–2022 period in 37 district and city UPPDs. The
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Semenova, G. N. "Digital economy and digital taxation in Russia." Bulletin of the State University of Education. Series: Economics, no. 2 (June 6, 2025): 92–109. https://doi.org/10.18384/2949-5024-2025-2-92-109.

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Aim. To study the impact of the digital economy on the tax system and identify the main aspects of digital taxation in the modern world in order to understand its features and opportunities for economic development.Methodology. Based on the reporting data of the Federal Tax Service of Russia, statistical data of the Ministry of Digital Development, Communications and Mass Media of Russia and the Bank of Russia, an analysis of the development of the digital economy and its impact on digital taxation was conducted. To write this topic, the author used modern methods of scientific research such a
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Muhmad, Siti Nasuha, Nor Haliza Che Hussain, and Noor Emilina Mohd Nasir. "Analyzing the Research Landscape on Digital Tax: A Bibliometric Analysis of Digital Tax Worldwide." Information Management and Business Review 16, no. 2(I) (2024): 86–98. http://dx.doi.org/10.22610/imbr.v16i2(i).3792.

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The emergence of the digital economy has fundamentally changed traditional business models and tax frameworks. The digital services tax has been proposed as a strategic measure to address the taxation challenges posed by large digital businesses. This study uses a bibliometric analysis to examine the research environment related to the digital services tax. By analyzing articles published in the Scopus database between 2001 and 2023, this study investigates publication patterns, identifies prominent authors and institutions, and explores citation metrics. The study provides insight into the sc
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Tang, Siyuan. "Analysis of International Disputes over Digital Services Tax and Exploration of China’s Approach." Transactions on Economics, Business and Management Research 4 (January 26, 2024): 127–37. http://dx.doi.org/10.62051/saq4pd63.

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With the continuous emergence of emerging information technologies, the digital economy is developing rapidly around the world. The global operations of multinational digital enterprises no longer rely on physical presence. The effectiveness of permanent establishment rules based on the traditional real economy settings has been questioned by market countries, which actively participate in Market countries where digital business value is created do not receive corresponding taxation rights. Multinational digital companies take advantage of loopholes in digital platforms and current tax rules t
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Kolchin, Sergei Pavlovich, and Anastasiia Anisimova. "Involvement of taxpayers into digital tax environment: tools of behavioral economics." Налоги и налогообложение, no. 5 (May 2020): 76–87. http://dx.doi.org/10.7256/2454-065x.2020.5.33652.

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The subject of this research is the imbalance between the offered digital services and people’s capabilities to utilize them. In the course of the ongoing in the Russian Federation transition of tax services to digital environment, it became evident that taxpayers do not use the offered digital services offered for interaction with tax authorities to full extent. This can be explained by the lack of information on the new opportunities in the area of digital tax services and skills for using digital tools, as well as the habit to use traditional channels for interaction with tax auth
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Anisimova, Anastasiia. "Methods of improving digital tax services in modern practice of tax administration." Налоги и налогообложение, no. 1 (January 2021): 71–80. http://dx.doi.org/10.7256/2454-065x.2021.1.35283.

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The article turns particular attention to the analysis of opportunities for improving digital tax services and application of international experience of tax authorities in the Russian practice. The relevance of this research is defined by wide occurrence of digitalization processes in tax administration at the present stage. Digital processes within the framework of tax administration imply continuous improvement for the purpose of ensuring customer-oriented approach and voluntary compliance of taxpayers with tax legislation. In global practice, the key vectors of improvement of digital tax s
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Muttaqin, Zainal, Sinta Dewi, Dewi Kania Sugiharti, and Amelia Cahyadini. "DIGITAL SERVICES TAX UNDER LAW NUMBER 2 OF 2020: A NEW TAX TYPE IN INDONESIA?" Journal of Southwest Jiaotong University 56, no. 5 (2021): 464–75. http://dx.doi.org/10.35741/issn.0258-2724.56.5.42.

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Digital Services Tax under Law Number 2 of 2020 is assessed as a new type of tax in Indonesia which will apply to trading activities through electronic systems (PMSE) and e-commerce platform providers (PPMSE) that face a significant economy but cannot be designated as permanent establishments due to tax agreements between Indonesia and other countries. In other words, Digital Services Tax is an alternative Income Tax in PMSE activities. Proceeding from this, it is necessary to study the position of the Digital Services Tax on PMSE and PPMSE activities in Law Number 2 of 2020 based on the tax l
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Gulkova, E. L., M. V. Karp, and M. V. Tipalina. "TAX CHALLENGES OF THE DIGITAL ECONOMY." Vestnik Universiteta, no. 4 (May 27, 2019): 89–95. http://dx.doi.org/10.26425/1816-4277-2019-4-89-95.

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The issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of electronic services used for taxpayers and tax authorities have been considered. The problems of taxation of operations with cryptocurrencies and their tax regulation have been touched upon. Conclusions have been formulated to improve the efficiency of taxation and tax control in the transition to a di
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Martínez-Prats, Germán. "TAXES TO DIGITAL BUSINESS IN MEXICO." Revista de Investigaciones Universidad del Quindío 33, no. 1 (2021): 245–55. http://dx.doi.org/10.33975/riuq.vol33n1.592.

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Tax collection is the pillar of public spending, which affects the execution of programs for the development of the country without the creation of new taxes, in accordance with this, in September 2019, was presented within the Package Fiscal 2020 the proposal to regularize the collection of value-added tax on products and services marketed online.In recent years, this type of trade has grown exponentially, representing 4.6% of Mexico’s gross domestic product, the tax referred to was already provided under our legislation, however, it was not Effectively regularized, the tax package proposal i
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Dissertations / Theses on the topic "Digital services tax"

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Smith, Brendon. "Investigating the role of VAT in the changing landscape of Educational Services: A case study of a digital educational services provider." Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/30911.

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Given the funding crisis in South African universities, investigation was carried out with respect to the role which Value Added Tax (VAT) plays in the educational services sector. It was found that there are difficulties in accounting for and apportioning VAT due to the diversification of revenue streams, especially with historically government-funded institutions. Furthermore, it was found that the application of current VAT legislation can face difficulties in regards to application of legislation with the move towards digital educational services providers, especially when looking at the r
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Janse, van Vuuren Pieter-Willem. "Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74953.

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SUT, SILVIA. "TAXATION OF CROSS-BORDER SERVICES IN THE CURRENT INTERNATIONAL, EUROPEAN AND ITALIAN CONTEXT." Doctoral thesis, Università degli Studi di Milano, 2020. http://hdl.handle.net/2434/715565.

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The PhD thesis is entitled to the study of the rules concerning the taxation of services in the International, European and Italian context. The decision to study the taxation of services stems from the prominent position of these activities in today’s economy: such a consideration applies both to developed countries, as well as to developing countries. Such prominence position has been further intensified by the digital revolution. Because of this even more “service – oriented” structure, the taxation of services has been under scrutiny for at least thirty years: lately this issue has been br
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Sampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.

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The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users.  This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states t
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Vatari, Luis Claudio Yukio. "Conflito de competência ICMS e ISSQN: novos serviços da era digital." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17267.

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Submitted by Luis Claudio Yukio Vatari (luis.vatari@veirano.com.br) on 2016-10-14T14:59:03Z No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5)<br>Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2016-10-14T15:21:48Z (GMT) No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5)<br>Made available in DSpace on 2016-10-14T15:38:32Z (GMT). No. of bitstreams: 1 Minuta Final.pdf: 1135201 bytes, checksum: 6f88a3f86e02bcba1ba93af6db583ca5 (MD5) Previous issue date: 201
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Benali, Anis. "Conditions d'émergence d'un service RH numérisé : les déterminants d'intention d'utilisation d'informations RH dématérialisées." Thesis, Tours, 2016. http://www.theses.fr/2016TOUR1008.

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Cette recherche porte sur les déterminants de l’intention d’utilisation d’un service RH numérisé par des salariés. Partant des théories d’acceptation et d’adoption des technologies, nous avons adopté le TAM comme noyau de notre modèle. Ainsi, notrerecherche contribue à la compréhension de l’acceptation ou du rejet d’information RH numérisée dans un environnement professionnel, et à la détermination des facteurs explicatifs de cette acceptation et de l’intention d’utilisation par les utilisateurs potentiels. La posture proposée dans notre recherche apporte un éclairage original sur l'adoption d
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Alkhwaldi, Albeeer F. A. H. "Jordanian Citizen-Centric Cloud Services Acceptance Model in an e-Government Context: Security Antecedents for Using Cloud Services." Thesis, University of Bradford, 2019. http://hdl.handle.net/10454/18241.

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Roberts, James N. "Etudes des performances de reseaux de telecommunications numeriques integrant des services a haut debit." Paris 6, 1987. http://www.theses.fr/1987PA066604.

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Cette these etudie l'impact sur le plan du trafic de la fourniture des services a nx64 kbps par le rnis suivant trois aspects: caracterisation des teleservices, choix approprie de services support et problemes de teletrafic
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Malz, Angela. "Jahresbericht 2014 / Universitätsbibliothek Chemnitz." Universitätsbibliothek Chemnitz, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-181401.

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Fryer, Elani. "The VAT implications of e-commerce goods and services imported to South Africa / Elani Fryer." Thesis, 2014. http://hdl.handle.net/10394/13075.

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This research identified that e-commerce is growing annually and has a significant impact on the South African economy. When the Minister of Finance announced that VAT registration would become compulsory for foreign suppliers importing e-commerce transactions into South Africa, there were many speculations regarding the implication this will have for South Africa. The main objectives for the research are to determine whether the current VAT structure and VAT Act in South Africa will be able to support the proposal made by the Minister of Finance and what possible challenges should be consider
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Books on the topic "Digital services tax"

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United States. Congress. House. Committee on the Judiciary. Subcommittee on Courts, Commercial and Administrative Law. Digital Goods and Services Tax Fairness Act of 2011: Hearing before the Subcommittee on Courts, Commercial and Administrative Law of the Committee on the Judiciary, House of Representatives, One Hundred Twelfth Congress, first session, on H.R. 1860, May 23, 2011. U.S. G.P.O., 2012.

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Tax Investigation Services Mainwork Pia Only Printed by Marston Digital. Bloomsbury Publishing Plc, 2006.

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Options for taxing the digital economy: A Government discussion document. Policy and Strategy, Inland Revenue, New Zealand, 2019.

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Brondolo, John. Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods. International Monetary Fund, 2021.

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Brondolo, John. Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods. International Monetary Fund, 2021.

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Brondolo, John. Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods. International Monetary Fund, 2021.

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Rimmer. Trading Places?: VAT and Customs Treatment of Imports, Exports, Intra-EU Transactions, and Cross-Border Supplies of Services in the Digital Age. Spiramus Press, 2016.

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Monetary, International. Peru : Technical Assistance Report--Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services. International Monetary Fund, 2022.

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Monetary, International. Peru : Technical Assistance Report--Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services. International Monetary Fund, 2022.

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Monetary, International. Peru : Technical Assistance Report--Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services. International Monetary Fund, 2022.

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Book chapters on the topic "Digital services tax"

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Subramanian, Muthurangam. "The Role of International Collaboration in Digital Services and Tax Compliance in India." In Taxation in the Digital Economy. Routledge, 2022. http://dx.doi.org/10.4324/9781003196020-10.

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Rani, J. Hena Esther, and G. Kalpana. "Goods and Services Tax: A Study on Small Business Entities Taxpayers in Chennai." In Proceedings of the International Conference on Digital Transformation in Business: Navigating the New Frontiers Beyond Boundaries (DTBNNF 2024). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-433-4_2.

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Rendahl, Pernilla. "New Tax on Digital Services: A Step Towards Fairer Taxation in the EU’s Single Market?" In The European Union and the Technology Shift. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63672-2_9.

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Imamović-Čizmić, Kanita, and Lejla Ramić. "Perception of the Role of Private Individuals Participating in the Exchange of Goods and Services Through Digital Platforms in the Collection of Value Added Tax Revenues." In Lecture Notes in Networks and Systems. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05230-9_123.

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Sakhchinskaya, N., I. Svetkina, and M. Selyukov. "Digital Cooperation Between the Tax Service and Taxpayers." In Digital Technologies in the New Socio-Economic Reality. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-83175-2_70.

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Titus, Afton. "Decision-Making in a Proposed African Union Tax Governance Structure." In Emerging Globalities and Civilizational Perspectives. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69793-7_19.

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AbstractIt is well-established that the current international tax system is failing developing countries. At the same time, international tax rules are changing rapidly to keep up with the digital economy. In this paper, I argue that African countries should take this time of rapid change to create their own tax governance structure within the African Union (AU). The purpose of this paper is to apply such governance structure to a real-world pressing issue, namely, the taxation of the digital economy. I argue that when deciding on tax issues concerning the coordination of digital service taxes
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Pulatov, Alisher. "Taxation in the Digital Economy in Uzbekistan." In International Political Economy Series. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-55341-7_9.

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AbstractDigital economy taxation plays a crucial role in the modern globalised world, where digital businesses and transactions are increasingly prominent. As digitalisation continues transforming various aspects of society and the economy, governments face challenges of effectively regulating and taxing digital activities. This chapter focuses on Uzbekistan, exploring the importance of regulating digital businesses and implementing taxation. Here, I aim to understand the significance of digital economy taxation and its implications for Uzbekistan's legal system, business environment, investme
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Zhuravleva, Irina. "Actual Problems and Analysis of Anti-avoidance Tax Measures in Post-Soviet Countries in the Context of Digitalization of the Economy." In Digital Transformation on Manufacturing, Infrastructure & Service. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-32719-3_22.

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Arifin, Agus Zainul, Khairina Natsir, Made Setini, and Herie Darmawan. "Driving Factors for Digital Technology Innovation in Financial Markets in Indonesia." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_14.

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AbstractThis study aims to investigate the relationship between Perceived Usefulness and Perceived Risk on Intention to Use mediated by attitude on the use of Fintech with the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) theoretical approaches. The testing of the model used primary data, namely by distributing online questionnaires using the google form application. The respondents were 202 banking and marketplace services users domiciled in the Greater Jakarta area (Jabodetabek). Data were collected using the non-probability sampling method data analysis using th
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Cui, Wei. "The Canadian digital services tax." In International Tax at the Crossroads. Edward Elgar Publishing, 2023. http://dx.doi.org/10.4337/9781800889026.00016.

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Conference papers on the topic "Digital services tax"

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Sun, Mingyu. "Evaluation and Optimization of Predictive Models for Taxi Service Metrics in New York City Using Integrated Traffic and Weather Data." In 2024 4th International Conference on Digital Society and Intelligent Systems (DSInS). IEEE, 2024. https://doi.org/10.1109/dsins64146.2024.10992234.

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Pieve Diniz, Daniela, and Gustavo Barbieri Lima. "DIGITALIZANDO A EXPERIÊNCIA DO CONSUMIDOR: estudo de caso da empresa multinacional sueco-israelense Alfa." In VII Simpósio de Tecnologias da Fatec de Sertãozinho (SITEFA/Stz). Fatec Sertãozinho, 2024. https://doi.org/10.33635/sitefa.v7i1.284.

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O objetivo central da presente pesquisa é apresentar as formas de atendimento ao cliente existentes e a digitalização desse meio como forma de inovação disruptiva de atendimento, especificamente no setor de telecomunicações. Para tal, utilizou-se o método de estudo de caso único para se analisar a empresa multinacional sueco-israelense ALFA, no que tange a digitalização da experiência e atendimento do cliente por meio de inovação disruptiva, baseado na empresa BETA que representa um grupo de Telecomunicações. Os principais resultados apontaram que: somando-se todos os tipos de abordagem aos cl
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Evangelista, Ana Caroline. "REDE CEGONHA: POSSÍVEIS CONTRIBUIÇÕES DA PSICOLOGIA." In Anais do I Congresso Regional de Saúde Materno Infantil. Even3, 2024. http://dx.doi.org/10.29327/1439003.1-3.

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Introdução: Este trabalho teve como objeto de estudo a Rede Cegonha, que é um programa da atenção básica, criado pelo Ministério da Saúde e visa proporcionar um melhor atendimento à saúde materno-infantil, bem como reduzir a taxa de mortalidade materna. Visando colaborar com o programa através dos saberes da Psicologia, fez-se necessário conhecer de modo aprofundado a Rede Cegonha e possíveis contribuições da Psicologia para o referido programa. Ao conhecer as práticas do psicólogo neste contexto e os efeitos produzidos por elas, esse estudo pode contribuir para o reconhecimento deste profissi
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Bolgova, E. V. "Digital Transformation Of Government Services: A Longitudinal Case Study Of Tax Service." In Global Challenges and Prospects of The Modern Economic Development. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.04.02.82.

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Tselniker, Grigory Feliksovich, Irina Andreevna Spiridonova, and Ekaterina Valerevna Vasina. "DEVELOPMENT OF DIGITAL TAX SERVICES IN RUSSIA IN MODERN CONDITIONS." In Трансформация экономической и правовой системы России: проблемы и перспективы. Самарский государственный экономический университет, 2021. http://dx.doi.org/10.46554/sno-teslsr:p-p-23/25.11.2020.pp.382.

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Ljubanović, Boris, and Ines Alpeza. "TAX PROCEDURES IN DIGITAL DECADE – SITUATION ASSESSMENT AND PERSPECTIVES." In International Scientific Conference “Digitalization and Green Transformation of the EU“. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2023. http://dx.doi.org/10.25234/eclic/27447.

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The digital transformation of public administration is of strategic importance for Croatia, and digitization has been an important goal in shaping public policy in Croatia and the European Union in recent years. Modernization of Croatian public administration and fast and reliable public service delivery are necessary for a stimulating entrepreneurial environment and better living conditions for all citizens. Public administration needs stable institutions, which should be oriented towards the satisfaction of all users, but at the same time sufficiently adaptable to the numerous social challen
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Krieger, Alexander, Heiko Hector, and Jürgen Lange. "Knowledge Management as a Necessity for the Digitalisation of Processes Among Tax Advisors– A Survey of German Tax Firms 2022." In Liberec Economic Forum 2023. Technical University of Liberec, 2023. http://dx.doi.org/10.15240/tul/009/lef-2023-53.

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Digitalisation requirements are the challenge for tax firms in the 21st century. Reserved tasks should become more automated, communications should expand to digital channels and core competences should be expanded to include more consulting. Since digitisation and the necessary technology and its application are not among the core competences of tax consultancies, the transformation of services is slow. A survey of tax firm owners shows that the digitalisation of services and processes has only been implemented to a limited extent in the firms. Furthermore, the data shows that due to the lack
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Chvertko, Liudmyla, and Illia Puholovko. "Challenges of digital platforms implementation for cooperation of business and tax authorities." In Economic Security in the Context of Systemic Transformations, 3rd Edition. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/escst2023.15.

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Digitalization and transformation to innovative solutions are essential trends in the development of taxation and other areas. In general, the continuous evolution of IT technologies is a crucial factor in digitizing most processes in the modern world. The Main effects and consequences of digitalization are the collection of large amounts of information (big data), which is analyzed by AI and used to make decisions in various areas of economic and social, government, and legislative activities. Today, humanity accumulates as much data as the human brain cannot comprehend and process in a lifet
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Lin, Kun-Hsien, Cheng-An Shen, and Su-Chuan Cheng. "Applications of AI in Digital Governance Services for Local Taxes- a case of the Local Tax Bureau of Taichung City Government." In dg.o 2024: 25th Annual International Conference on Digital Government Research. ACM, 2024. http://dx.doi.org/10.1145/3657054.3657056.

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Asmaa, Dr DEHKAL. "THE DIGITAL ECONOMY IN DEVELOPING CONTRIES : COMPARATIVE STUDY." In I. International Century Congress for Social Sciences. Rimar Academy, 2024. http://dx.doi.org/10.47832/soci.con1-26.

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The degital economy in developing countries is experiencing significant growth, driven by the increasing adoption of e-commerce. Consumers are increasingly using online shopping, often via mobile phones. Local e-commerce platforms are emerging to meet specific consumer needs. However, logistical and infrastructure challenges persist, particularly around delivery and payments. Some governments support the sector through favorable policies, tax incentives and tailored regulations. The electronic economy also contributes to financial inclusion by offering digital services to unbanked populations.
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Reports on the topic "Digital services tax"

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Santoro, Fabrizio, Laura Munoz, Wilson Prichard, and Giulia Mascagi. Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Institute of Development Studies (IDS), 2022. http://dx.doi.org/10.19088/ictd.2022.003.

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New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs. While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technolo
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Wales, Christopher. A Tax Strategy for a Digital Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.005.

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The Government of Uganda has a vision for a digitally empowered society, which is set out in a wide range of government documents. Ministries, Departments and Agencies (MDAs) have their own digital strategies cascading down the central vision, but the government’s tax strategy seems disconnected from it. Tax policy has focused less on the societal and economic benefits of digitalisation, and more on the attractiveness of digital services and their providers as a potential source of tax revenue. Tax policymakers have a responsibility to ensure that the design of the tax system is properly align
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Wales, Christoher, and Hannelore Niesten. Crafting a Model for Taxing Digital Financial Services. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.080.

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The taxation of mobile money (MM) and other digital financial services (DFS) is a multifaceted and evolving issue. It has become a significant concern and source of controversy over the last decade. As yet, there is no universally accepted standard approach to taxing DFS, but the complexity of the issues underscores the need for a clear and holistic framework. While much has been written about tax and DFS, direct guidance to policy-makers is scarce; other than, perhaps, to avoid taxing them at all (GSMA 2023a, 2023b; Vodafone 2023). In this policy brief we aim to fill that gap, and offer some
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Masud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.050.

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There has recently been an expansion in the use of digital financial services and digital IDs by tax authorities. However, the extent to which such technologies are being adopted and data from them used strategically to improve tax administration has been little explored, especially as regards subnational tax administrations. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs by state internal revenue services (SIRSs) in Nigeria. It analyses whether IT adoption correlates with tax performance among these authorities. It highlights
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Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, and Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.011.

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Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchan
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Tinta, Jule Kaïni, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, and Kèrabouro Pale. Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.099.

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African governments are increasingly digitalising their tax systems, with the hope of raising more revenue through digitalisation. This paper investigates the adoption and impact of electronic services on tax outcomes, focusing on small and medium enterprises (SMEs) in Burkina Faso. We focus on three indicators of e-service adoption by taxpayers – namely registering for the eSINTAX platform, using it for e-filing (called eSINTAX filing), and paying taxes digitally (called tax epayment). We rely on survey data from 1,090 SMEs and tax administrative data of about 17,000 SMEs on eSINTAX, tax retu
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Azoa Balengla, Tania M., Joseph Keneck Massil, Alphonse Noah, and Bernard C. Nomo Belaya. Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.043.

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The context of multiple crises in recent times, including the COVID-19 pandemic, the war in Ukraine, and the rising number of severe climate-related events, has once again emphasised the pressing need for emerging markets and developing countries (EMDCs) to expand their fiscal capacities. Identifying new tax revenue drivers is now a key concern for many governments and researchers worldwide. Digital financial services like mobile money services have emerged as a transformative force shaping the financial inclusion landscape in the developing world, allowing people and firms previously excluded
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Azoa Balengla, Tania M., Joseph Keneck Massil, Alphonse Noah, and Bernard C. Nomo Belaya. Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.042.

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This paper investigates whether adopting mobile money services influences non resource tax revenues in emerging markets and developing countries. Using a sample of 97 countries over the period 1990–2021, our empirical analyses, based on instrumental variables, system-GMM, and endogenous switching regression methods, suggest that digital finance leads to more tax revenue. We also find that bill payments, merchant payments, person-to-person payments, and person-to government payments have a greater impact on tax revenues than other mobile money services. The potential positive impact mechanisms
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Kelbesa, Megersa. Digital Service Taxes and Their Application. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.135.

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Many developing economies have seen a rise in e-commerce activity within their borders, and a decline in income from traditional industries as a result of COVID-19, meaning the digital economy offers a potentially unexploited source of tax revenue. . As a result, more developing countries may soon begin adopting some sort of digital tax. The economic activities which may be subject to the Digital Services Tax (DST) may vary from country to country. It will, therefore, be necessary for businesses operating in multiple jurisdictions across developing countries to keep up with the changes in digi
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Reyes-Tagle, Gerardo, Christina Dimitropoulou, and Cristian Camilo Rodríguez Peña. Digitalization of Tax Administration in Latin America and the Caribbean: Best-Practice Framework for Improving E-Services to Taxpayers. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005260.

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Technological advances offer enormous and still unexploited opportunities to the tax administrations of Latin America and the Caribbean to improve their tax services. This report assesses current digitalization levels in tax administrations across the region, describes the legal framework necessary for digitalization, and identifies areas for improvement based on good tax administration principles and best practices. It offers roadmaps for improving digital taxpayer services that consider important differences across more and less digitally advanced countries. In all countries, progress on the
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