Challenges of the Digital Era Development in Relation to Tax Systems. Taxing the Digital Economy
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Abstract
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DOI: 10.37945/cbr.2020.03.07
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References listed on IDEAS
- Campbell, Katherine & Helleloid, Duane, 2016. "Starbucks: Social responsibility and tax avoidance," Journal of Accounting Education, Elsevier, vol. 37(C), pages 38-60.
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More about this item
Keywords
digital era; tax system; taxation; digital services;All these keywords.
JEL classification:
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
- Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation
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