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Journal articles on the topic 'Digital services tax'

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

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1

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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2

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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Alpha Hernando, Redo, and Dian Wahyudin. "Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital." Jurnal Pajak Vokasi (JUPASI) 1, no. 2 (2020): 119–25. http://dx.doi.org/10.31334/jupasi.v1i2.819.

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In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the man
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Kofler, Georg, Julia Sinnig, Daniela Hohenwarter, and Gunter Mayr. "Guest editorial: Qualification of the Digital Services Tax Under Tax Treaties." Intertax 47, Issue 2 (2019): 140–47. http://dx.doi.org/10.54648/taxi2019013.

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Hartanto, Geraldi. "Analysis of Tax Knowledge, Tax Services, and Tax Socialization on the Compliance of Individual Taxpayers and Micro, Small, and Medium Enterprises with Tax Services as a Moderation Variable." Journal Research of Social Science, Economics, and Management 4, no. 10 (2025): 1587–99. https://doi.org/10.59141/jrssem.v4i10.851.

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Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) is critical for Indonesia’s revenue stability, yet challenges persist due to low awareness and complex procedures. This study investigates how tax knowledge, socialization, and sanctions influence compliance, with tax services as a moderating variable. Using a quantitative approach, data were collected via online questionnaires from 73 MSME taxpayers in Jakarta and analyzed through PLS-SEM to test direct and moderated relationships. Results indicate that tax knowledge, socialization, and sanctions significantly affect compliance
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Ilic Popov, Gordana, and Lidija Zivkovic. "Porez na digitalne usluge: dizajn, pravna priroda i perspektive." Pravo i privreda 61, no. 1 (2023): 1–24. http://dx.doi.org/10.55836/pip_23101a.

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Th is paper deals with the concept of digital services tax. Th is fairly novel type of tax is being introduced by numerous jurisdictions around the world in an attempt to address the challenges posed to the taxation of profi ts by innovative business models which are at the core of multinational enterprises active in the domain of digital economy. Th e authors fi rstly analyse the crucial design elements, as well as the functioning of the digital services tax. Based on the results of the conducted analysis they further question the (hybrid) legal nature of such tax. Finally, they discuss the m
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Nurhayati, Nurhayati, Iskandar Muda, and Sambas Ade Kusuma. "Building Block in Digital Tax Administration: Literature Review." International Journal of Social Service and Research 3, no. 2 (2023): 566–76. http://dx.doi.org/10.46799/ijssr.v3i2.282.

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The success of tax administration can be seen from the high awareness of taxpayers and private parties who are responsive to e-filing programs and tax services. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be do
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Anggraeni, Rasmi Nur. "Evaluating the Impact of Digital Services Tax on Compliance and Economic Equity." Sinergi International Journal of Accounting and Taxation 2, no. 1 (2024): 41–54. https://doi.org/10.61194/ijat.v2i1.486.

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The rapid digitalization of economies worldwide has posed significant challenges to traditional tax systems, necessitating the development of digital taxation policies such as the Digital Services Tax (DST) and electronic levy (E-levy). This study systematically reviews the effectiveness and limitations of digital tax frameworks, analyzing their impact on tax compliance, economic equity, and revenue generation. Using Scopus, Google Scholar, and PubMed, relevant literature was assessed based on empirical findings, regulatory analysis, and socio-economic implications. The findings indicate that
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Mponwana, Kgomotso, and Jane Ndlovu. "Article: Digital Services Tax: Analytical View of Challenges and Successes in Kenya and the United Kingdom." Intertax 52, Issue 4 (2024): 294–326. http://dx.doi.org/10.54648/taxi2024034.

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The rapid expansion of digital services is dramatically reshaping the panorama of global taxation. This transformation is notably impacting multinational enterprises (MNEs) that operate in countries where they lack a physical presence. In this study, the authors focus the attention on the implications of digital services offered by these non-resident MNEs operating in the Republic of Kenya and the United Kingdom and representing developing and developed economies, respectively. The article delves into how the burgeoning digital economy challenges international tax laws by scrutinizing the impl
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Rahayu, Puji, and Imarotus Suaidah. "Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator." Owner 9, no. 1 (2025): 479–90. https://doi.org/10.33395/owner.v9i1.2516.

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In Indonesia, the development of AI technology is very rapid. This technology has been used by various sectors, one of which is the taxation sector. Even though AI has been implemented in the tax system, the use of this technology has not been maximized due to limited digital literacy among MSMEs, especially e-commerce taxpayers. The purpose of this study is to determine the effect of artificial intelligence in the taxation aspect on tax compliance with digital literacy as a mediator. The population of this study was all MSME actors who make sales through e-commerce in Kediri. The sampling tec
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Abdullah, Sarah Munirah, Nurus Sakinatul Fikriah Mohd Shith Putera, Rafizah Abu Hassan, and Syazni Nadzirah Ya'cob. "Digital Services Tax Laws in Malaysia: A Changing Landscape." Malaysian Journal of Social Sciences and Humanities (MJSSH) 7, no. 11 (2022): e001925. http://dx.doi.org/10.47405/mjssh.v7i11.1925.

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The COVID-19 pandemic has accelerated global e-commerce growth and consequently, online transactions have become the new norm. Unfortunately, such digitalisation of the economy has not been adequately captured by the current international tax system as it only requires multinational enterprises to pay tax where production occurs. Therefore, numerous countries have imposed the digital services tax (DST) as an interim measure to address the tax leakage issue due to the expansion of market coverage. DST targets foreign service providers which do not have a physical business presence in jurisdicti
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Ponomareva, Karina A. "Taxation of digital services in BRICS countries: A comparative analysis." Vestnik of Saint Petersburg University. Law 14, no. 3 (2023): 804–23. http://dx.doi.org/10.21638/spbu14.2023.315.

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The need to ensure compliance with the fiscal interests of the state in the conditions of the emerging digital economy requires the transformation of essential approaches to the regulatory regulation of tax relations both in the context of determining the appropriate legal forms for regulating the national tax base. These tasks remain relevant even in the current conditions of sanctions restrictions. In the absence of consensus on tax projects of international organizations, many countries have begun to introduce digital taxes unilaterally. National digital taxes can be divided into three grou
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Eremkin, Mikhail Aleksandrovich. "Legal regulation of digital services taxation in the European countries." Налоги и налогообложение, no. 5 (May 2020): 32–46. http://dx.doi.org/10.7256/2454-065x.2020.5.33606.

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The relevance of this research is defined by the fact that in modern realities, the economic activity is carried mostly by means of digital technologies, which requires amendment of legal regulation of the economy overall and tax relations in particular. The subject of this research is the normative documents of separate European countries (Austria, Hungary, Greece, Italy, and France) adopted in recent years and aimed at regulation of taxation of the digital international groups of companies. The goal of this work consists in determination of legal framework for implementation of digital servi
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Ihnatišinová, Denisa. "IMPACT OF THE LEVEL OF DIGITAL PUBLIC SERVICES ON THE FULFILLMENT OF TAX OBLIGATIONS." Balkans Journal of Emerging Trends in Social Sciences 4, no. 2 (2021): 100–109. http://dx.doi.org/10.31410/balkans.jetss.2021.4.2.100-109.

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The purpose of the paper is to find out how digitalization makes it possible to simplify the fulfilment of tax obligations of taxable persons - entrepreneurs. Digital development of tax administration means the level of digital services to tax entities. Taxpayers are perceived by the tax administration as clients who need to be simplified as much as possible. Introducing or increasing the provision of online services, pre-filled forms or electronization of invoices are current trends that reduce the time devoted to taxes. By monitoring the relationship between the development of the level of d
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Mpofu, Favourate Y., and Tankiso Moloi. "Direct Digital Services Taxes in Africa and the Canons of Taxation." Laws 11, no. 4 (2022): 57. http://dx.doi.org/10.3390/laws11040057.

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The unprecedented expansion of the digital economy has increased the intricacy of mobilising tax revenues from both domestic and international transactions. Tax evasion and avoidance are perpetuated by the invisible nature of digital transactions. To minimise the untapped revenues, countries all over the world are mapping policy strategies on how to collect revenue from this sector. African countries are not an exception. They have constructed digital tax policies to levy both direct and indirect taxes on digital transactions. This paper focuses on direct digital service taxes (DSTs). Direct d
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Sugeng, Widya Romsindah Aidy, and Andre Cardenas Jr. "Digital Taxation on Over-The-Top Services: A Comparative Study of Regulations in Indonesia and the ASEAN Region." Media Iuris 8, no. 2 (2025): 331–70. https://doi.org/10.20473/mi.v8i2.71267.

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Digital transformation has driven the rapid growth of Over-the-Top (OTT) services in the ASEAN region, including Indonesia, presenting new challenges for national tax systems. The digital and cross-border nature of the OTT business model, operating without the need for a physical presence (permanent establishment), has led to regulatory gaps in taxation, particularly in the collection of Value Added Tax (VAT) and Corporate Income Tax (CIT) for foreign OTT companies. This study aims to analyze digital tax policies for OTT services in Indonesia and compare them with those of ASEAN countries, inc
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Čejková, Tereza. "Tax Absence in Relation to Taxation of Digital Services." Public Governance, Administration and Finances Law Review 5, no. 2 (2020): 5–16. http://dx.doi.org/10.53116/pgaflr.2020.2.1.

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In the area of taxation of business corporations operating in several different countries, there is a problem arising with he identification of the tax residence of the liable entity. With the expansion of the so-called digital business, where entrepreneurs often do not have a physical headquarters or business units, this problem is becoming more common. Efforts to introduce a digital tax within the Member States of the Organisation for Economic Co-operation and Development and the European Union are accompanied by efforts to address this issue through various legislative acts. This article ex
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Achba, Lyubov V., and Ekaterina E. Diyanova. "DIGITAL TECHNOLOGIES FOR TAX COLLECTION USED BY FEDERAL TAX SERVICES OF THE RUSSIAN FEDERATION IN MOSCOW." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/9, no. 157 (2025): 153–61. https://doi.org/10.36871/ek.up.p.r.2025.04.09.018.

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This article discusses some modern digital technologies that are used by the FTS of Russia in Moscow to optimize tax collection processes. In current conditions of rapid digitization in all spheres of public life, the development of digital technologies of public authorities is having great importance. A main element for the further development of the country’s modern tax system is the development of digital technologies of the FTS of Russia. Currently, the FTS of Russia in Moscow is one of the leaders in the implementation of innovative digital technologies. The authors examine in details tec
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Stollsteiner, Gabriel. "Fair Taxation in the Digital Age: Can the OECD Two-Pillar Solution Replace Digital Services Taxes?" Financial Law Review, no. 33 (1) (2024): 1–15. http://dx.doi.org/10.4467/22996834flr.24.001.19813.

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Since the emergence of the digital economy at the turn of the 21st century, multinational companies have exploited the inadequacy of international tax regulations to avoid taxation. So far, states and international organisations have been unable to remedy the situation. In recent years, the former have taken the lead in introducing digital services taxes, allowing them to recoup some of the lost tax revenue, at the cost of unilateralism that is damaging to the international tax environment. Meanwhile, the OECD has put forward a multilateral solution aimed at preventing tax avoidance and ensuri
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Cui, Wei. "The Digital Services Tax on the Verge of Implementation." Canadian Tax Journal/Revue fiscale canadienne 67, no. 4 (2019): 1135–52. http://dx.doi.org/10.32721/ctj.2019.67.4.sym.cui.

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France enacted the digital services tax (DST) in 2019, and similar legislation is pending in the United Kingdom, Spain, Italy, and other countries. The DST can be viewed as a tax on location-specific rent (LSR), and it arguably solves genuinely new problems in international taxation. The author briefly reviews this justification of the DST and further examines the DST design in light of three criticisms. The first criticism is that certain features of the DST render it similar to distortionary import tariffs. The second is that the DST would not be borne by digital platforms but would only be
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Simić, Soňa. "Taxation of Digital Services in the Context of Freedom to Provide Services." Financial Law Review, no. 31 (3) (October 23, 2023): 38–54. http://dx.doi.org/10.4467/22996834flr.23.011.18595.

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The presented paper is dedicated to the taxation of digital services in the light of one of the basic freedoms of the European internal market, namely the freedom to provide services according to Art. 56 of the Treaty on the Functioning of the European Union. The taxation of digital services is currently characterized by the application of uncoordinated unilateral mechanisms by individual States, most often in the form of a digital services tax (DST). The author first provides a categorization of these unilateral mechanisms, especially in the field of direct and indirect taxes, and then consid
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Fanea-Ivanovici, Mina, Radu-Cristian Muşetescu, Marius-Cristian Pană, and Cristina Voicu. "Fighting Corruption and Enhancing Tax Compliance through Digitization: Achieving Sustainable Development in Romania." Sustainability 11, no. 5 (2019): 1480. http://dx.doi.org/10.3390/su11051480.

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Fighting corruption and enhancing tax compliance through digital public services represent key factors for increasing sustainable development in Romania. We argue that fighting corruption may increase the level of sustainable development, through digital pubic services. Using digital public services leads to the increase of the level of tax compliance, because entrepreneurs will feel more confident and responsible and they will decide to better comply. Tax regulations can affect the level of tax compliance through the additional costs they generate. The discussion is based on the consideration
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Semenova, E. V., and D. V. Sidorov. "Critical analysis and assessment of prospects of development of a tax for digital services." Russian Journal of Economics and Law 16, no. 4 (2022): 762–76. http://dx.doi.org/10.21202/2782-2923.2022.4.762-776.

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Objective: to critically analyze the international experience and proposals of the Organization for Economic Cooperation and Development (OECD) on the international unification of the digital tax and assess the prospects for the development of this sector of the economy, identify bottlenecks and prospects for the introduction of a similar tax in the Russian Federation.Methods: a dialectical approach to the cognition of economic regularities, which allows analyzing their development and functioning in the context of a set of objective factors, which determined the choice of the following resear
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ТРОЯНСКАЯ М.А., ТРОЯНСКАЯ М. А., and ТРОЯНСКАЯ А. Д. ТРОЯНСКАЯ А.Д. "ON THE ISSUE OF DIGITAL SERVICES OF TAX AUTHORITIES." Экономика и предпринимательство, no. 5(166) (June 28, 2024): 470–75. http://dx.doi.org/10.34925/eip.2024.166.5.096.

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Цифровые процессы, развитие онлайн-сервисов и расширение спектра услуг, предоставляемых Федеральной налоговой службой России, предполагают постоянное их совершенствование с целью обеспечения клиентоориентированного подхода и добровольного соблюдения налогового законодательства налогоплательщиком. Налоговая служба - один из наиболее активных в плане цифровизации органов власти. Масштабное введение новых технологий идет уже порядка десяти лет, такую IT-революцию в ведомстве связывают с премьер министром Правительства РФ Михаилом Владимировичем Мишустиным, возглавлявшим налоговую службу в 2010 -
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Mudjiyanti, Rina, Arini Hidayah, Ani Kusbandiyah, and Sri Wahyuni. "User Behavior of Technology Towards Digital Samsat Services Use Technology Acceptance Model and Theory of Planned Behavior." Innovation Business Management and Accounting Journal 3, no. 4 (2024): 493–502. https://doi.org/10.56070/ibmaj.2024.052.

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Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and in
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Andreana, Putri, and Inayati Inayati. "Principles of Tax Collection in Value Added Tax (VAT) on Digital Services in Indonesia." Jurnal Public Policy 8, no. 1 (2022): 29. http://dx.doi.org/10.35308/jpp.v8i1.4692.

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Indonesia is one of the countries with a high level of consumption of digital services. That potential encourages the government to collect Value Added Tax (VAT) on digital services, including foreign companies. However, in practice, issues related to efficiency and supervision were found. This paper aims to analyze the fulfillment of the principles of tax collection in collecting Value Added Tax (VAT) on digital services. The method used is qualitative with data collection through literature study. The analysis results show that the principle of Equity fulfills horizontal Equity because the f
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Kofler, Georg, and Julia Sinnig. "Equalization Taxes and the EU’s ‘Digital Services Tax’." Intertax 47, Issue 2 (2019): 176–200. http://dx.doi.org/10.54648/taxi2019017.

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Equalization taxes have a number of potential disadvantages and shortcomings, including their negative impact on growth, innovation and productivity, non-neutrality, double taxation, and problems in compliance and administration. However, some also view them as a politically feasible way to address perceived ‘unfairness’ in the territorial allocation of taxing rights in a digitalized economy. In any event, however, there are also certain technical features any such tax should comply with, including, e.g. compliance with international obligations (e.g. EU and tax treaty law), administrative sim
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ARYAPUTRI, NABILLA SEPTIA, Arniati Arniati, Ria Anggraini, et al. "The Influence of Perceived Ease of Use, Perceived Usefulness, Quality of Information Systems, and Individualism-Collectivism on the Behavioral Intention of Users of Digital Tax Education Services." Journal of Applied Accounting and Taxation 9, no. 2 (2024): 196–204. https://doi.org/10.30871/jaat.v9i2.8042.

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This research examines the application of tax digital education services on Tax Center at Batam State Polytechnic (Polibatam). To find out the factors that influence the implementation of these services. We use theoretical models such as the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and Hofstede's Cultural Dimensions. This research examines perceived ease of use (PEoU), perceived usefulness (PU), information system quality (ISQ), user satisfaction (US), and cultural values of individualism and collectivism (IC) in the context of implementing new technolog
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Deeva, Tatyana Vladimirovna. "PERSONALIZED AND PROACTIVE ONLINE SERVICES AS A PLATFORM FOR CREATING A SYSTEM OF VOLUNTARY TAX COMPLIANCE." Scientific Bulletin: finance, banking, investment., no. 3 (52) (2021): 42–48. http://dx.doi.org/10.37279/2312-5330-2020-3-42-48.

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Relevance. The article reveals the actual possibilities of introducing digital technologies in the field of tax regulation, the provision of administrative services to taxpayers. The author has carried out a SWOT analysis of electronic services of the tax service in the context of digital transformation, identified the opportunities and threats to the development of digital tax administration. In the context of universal digitalization, the study of the above issues is an urgent topic. Results. It has been established that digital transformation of taxation and tax procedures is a difficult an
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Ponomareva, K. A. "Analysis of the OECD a nd the United Nations’ Approaches to Developing an International Consensus on Reforming the Rules of Taxation of Digital Services." Kutafin Law Review 9, no. 3 (2022): 564–85. http://dx.doi.org/10.17803/2713-0525.2022.3.21.564-585.

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The article deals with the problems arising in connection with the taxation of the digital economy, using the example of the proposals of the OECD and the EU on the introduction of a tax on digital services, as well as unilateral measures of national states in the area of taxation of the digital economy (on the example of the French digital tax). The main question for the study is whether unilateral measures imposing taxes on digital services represent a suitable solution to the tax problems that arise in connection with digitalization. Based on the analysis of current legislation and jurispru
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Frolova, Nataliya. "TAXATION OF DIGITAL SERVICES IN UKRAINE AND WORLDWIDE." Fìnansi Ukraïni 2024, no. 3 (2024): 59–74. http://dx.doi.org/10.33763/finukr2024.03.059.

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Introduction. The article investigates modern approaches to the taxation of digital services both in Ukraine and in the world. A general overview of existing taxation of digital services, as well as an analysis of the components of digital service taxation in different countries, helps to identify important trends and better understand the directions of further improvements in this area in order to adapt the domestic system of digital service taxation to EU regulations. Problem Statement. To study current aspects of regulation of digital service taxation in the context of international coopera
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Magwape, Mbakiso. "Debate: Unilateral Digital Services Tax In Africa; Legislative Challenges And Opportunities." Intertax 50, Issue 5 (2022): 444–58. http://dx.doi.org/10.54648/taxi2022039.

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As the Base Erosion and Profit Shifting (BEPS) Project attains a significant milestone with 130 Members of the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework agreeing on international tax rules that address digitalization of the economy (Pillar 2), and the UN globally approving its tax treaty on Article 12(B) on automated digital services, a handful of African countries have joined their international counterparts in deviating from the global approach by developing and imposing unilateral digital services tax (DST) policy and legislation. This article exa
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Ponomareva, K. A. "Digital Services Taxes: The International Experience and Relevance for the Russian Federation." Kutafin Law Review 8, no. 2 (2021): 314–30. http://dx.doi.org/10.17803/2313-5395.2021.2.16.314-330.

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The article deals with the problems arising in connection with the taxation of the digital economy, using the example of the proposals of the OECD and the EU on the introduction of a tax on digital services, as well as unilateral measures of national states in the area of taxation of the digital economy (on the example of the French digital tax). The main question for the study is whether unilateral measures imposing taxes on digital services represent a suitable solution to the tax problems that arise in connection with digitalization. Based on the legal analysis of both the EU Law provisions
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Balaev, E. O. "Assessment of the level of digital maturity of the national tax administration system." Вестник Северо-Кавказского федерального университета, no. 2 (107) (2025): 56–65. https://doi.org/10.37493/2307-907x.2025.2.5.

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Introduction. There is a need to improve the efficiency of tax administration in the dynamically developing digital world. Digital maturity models are an important tool for assessing the state of national tax administration systems and developing appropriate development strategies. The introduction of digital technologies in the tax sphere can significantly improve the interaction between government agencies and taxpayers, improve the quality of tax services and ensure more effective control over tax payments. Goal. To assess the level of digital maturity of the tax administration system of th
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Kamarudin, Siti Nurhazwani, Azlinda Mohamad, Noor Emilina Mohd Nasir, and Siti Seri Delima Abdul Malak. "E-Tax Services and their Evolution: The Case of Malaysia." Advances in Social Sciences Research Journal 11, no. 9.2 (2024): 79–90. http://dx.doi.org/10.14738/assrj.119.2.17396.

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The rapid development of information and communication technology has revolutionised many areas globally, including taxation. Worldwide, the electronic tax system (e-tax) has become a necessity. Countries aim to improve efficiency of tax administration and ease for taxpayers, by incorporating technology and going digital, in their tax systems. E-tax has notable benefits, such as simplifying tax return procedures, reducing processing time and potentially improving tax compliance. In Malaysia, the tax system has also evolved over the years, incorporating digitalization. This is from the introduc
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Sidik, Machfud. "Digital Services Tax: Challenge of International Cooperation For Harmonization." Journal of Tax and Business 3, no. 1 (2022): 56–64. http://dx.doi.org/10.55336/jpb.v3i1.46.

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The spread of the digital economy brings about many benefits, for example in terms of growth, employment and well-being more generally. These challenges extend well beyond domestic and international tax policy and touch upon areas such as international privacy law and data protection, as well as accounting and regulation, a strategic tax policy perspective, the uptake of digital technologies may potentially constrain the options available to policymakers in relation to the overall tax mix. Technological innovation and the growth of the Internet have profoundly affected trade relations, product
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Deak, Daniel. "Hungarian Tax on Digital Advertising Services in the Spotlight of Challenges." Intertax 51, Issue 4 (2023): 309–23. http://dx.doi.org/10.54648/taxi2023026.

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The paper first raised questions about the extraterritoriality issue on digital advertising services’ taxation. Moreover, it addresses the application of a sales tax with progressive rates for these services. The paper emphasizes that linking sales taxes and tax progression is doubtful. In cross-border cases, justification problems may restrict fundamental EU freedoms and effectuate the issue of discrimination against those multinationals that provide services like publishing ads over the internet in Hungarian consumer markets. Notably, the EU judicial authorities have acted in a formalistic m
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Judijanto, Loso. "Strategy to Increase Tax Revenue to Capture Digital Economy Growth Opportunities in Indonesia." Maneggio 1, no. 4 (2024): 95–106. http://dx.doi.org/10.62872/05ft0874.

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The digital economy in Indonesia has experienced rapid growth, becoming one of the most dynamic sectors with significant potential to become a key player in Southeast Asia. This growth is driven by widespread internet penetration, rapid technology adoption, and an increasing number of digital users. To maximize this potential, Indonesia needs to develop effective strategies to increase tax revenue from the digital economy sector. This is crucial given the sector's growing contribution to Indonesia's Gross Domestic Product (GDP), projected to reach 4.66% by 2024 and create 3.7 million additiona
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Teski, Norbert, and Gyula Pulay. "Could the Global Digital Service Providers be Persuaded to Pay Their Share?" Pénzügyi Szemle = Public Finance Quarterly 66, Special edition 2021/1 (2021): 7–22. http://dx.doi.org/10.35551/pfq_2021_s_1_1.

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The emergence, rapid expansion, and globalization of digital services have significantly reshaped the worldeconomy. The rise of global digital service providers, i.e. multinational companies providing digital services in many countries around the world, is also a new challenge in terms of equitable public burden bearing. Under current tax rules, physical presence provides the legal basis for the exercise of each country’s taxing power. However, digital services do not require a physical presence. Taking advantage of this, global digital service providers do not tax their profits where they pro
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Aisyah, Putri Nur, and Rina Tjandrakirana DP. "Digital Services Tax (DST) and Global Trade Conflicts: Balancing Fairness and Trade Relations." Formosa Journal of Multidisciplinary Research 4, no. 3 (2025): 1365–84. https://doi.org/10.55927/fjmr.v4i3.122.

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This study examines the impact of the Digital Services Tax (DST) on global trade, tax fairness, and international tax reforms. Using a qualitative approach and a Systematic Literature Review (SLR) method, the research evaluates DST’s role in addressing tax base erosion while highlighting its economic and geopolitical implications. Findings reveal that DST increases government revenues, particularly in developing nations, but also exacerbates trade conflicts and legal uncertainties, deterring Foreign Direct Investment (FDI). While the OECD’s Pillars One and Two offer a multilateral alternative,
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Пономарева, Kарина Александровна. "Digital Services Tax: Comparative Analysis of Individual OECD Countries and Potential Risks of Introducing a Digital Tax in Russia." Legal Issues in the Digital Age 4, no. 4 (2023): 23–47. http://dx.doi.org/10.17323/2713-2749.2023.4.23.47.

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The need to ensure compliance with the fiscal interests of the state requires thetransformation of essential approaches to the regulatory regulation of tax relationsin the context of the regulation of the tax base taxed in Russia. At the same time,the problems that arise when taxing the activities of digital companies abroad arerelevant for Russia. The relevance of the study is due to the fact that digitalizationhas allowed companies to access a large number of customers around the worldwithout a physical presence in the countries where these customers are located.Thus, there is a discrepancy
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Avi-Yonah, Reuven, and Nir Fishbien. "The Digital Consumption Tax." Intertax 48, Issue 5 (2020): 538–43. http://dx.doi.org/10.54648/taxi2020048.

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Amid rising tension between the United States and France over the Digital Services Tax (DST), this article propositions the imposition of a Digital Consumption Tax, rather than the gross-receipts DST. The Digital Consumption Tax is not a new tax. It is a consumption tax (i.e. Value-Added Tax, or VAT, in Europe and sales tax in the United States) that is imposed on digital transactions. Such consumption tax would be applied on the seemingly free interaction between Facebook (and other companies alike) and its Users. This interaction, under which Users gain access to the Facebook platform for ‘f
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