Moves and Countermoves in the Digitization Challenges to International Taxation
| Autor: | Robert T. Kudrle |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
Consumption (economics)
Sociology and Political Science Emerging technologies business.industry 020209 energy 05 social sciences Human Factors and Ergonomics 02 engineering and technology International business International trade Tax avoidance Evasion (ethics) International taxation Education ComputingMilieux_GENERAL Sovereignty 0502 economics and business 0202 electrical engineering electronic engineering information engineering Business and International Management business Digital Revolution 050203 business & management Digitization |
| Zdroj: | SSRN Electronic Journal. |
| ISSN: | 1556-5068 |
| Popis: | The digital revolution has dramatically altered the international fiscal sphere. It first enabled those who sought to evade and avoid taxes to do so with unprecedented effectiveness. Over time, however, national administrators learned to limit tax escape with powerful digital responses of their own. These developments can be clearly seen in consumption, corporate, and personal taxation. The progression is largely one of new technologies of avoidance and evasion spurring counter-technologies of control that have often involved international cooperation. That cooperation, however, has been limited by two major considerations: sovereignty and privacy. These vital concerns show little sign of diminishing in popular attention and policy importance. |
| Databáze: | OpenAIRE |
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