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Comparative Analysis of Taxation Techniques and Models used in Digital Economy

Author

Listed:
  • Mark Rowland Bruce

    (Department of Computer and Informatics, School of Sciences, University of Energy and Natural Resources, Ghana.)

  • Adebayo Felix Adekoya

    (Department of Computer and Informatics, School of Sciences, University of Energy and Natural Resources, Ghana.)

  • Samuel Boateng

    (Department of Computer and Informatics, School of Sciences, University of Energy and Natural Resources, Ghana.)

  • Peter Appiahene

    (Department of Computer and Informatics, School of Sciences, University of Energy and Natural Resources, Ghana.)

Abstract

In terms of a digital tax, there are certain interesting characteristics of the digital economy and its business structures. Some of these characteristics include mobility, data dependency, network effects, and buildup of multi-faceted business versions, a propensity toward dominance or monopoly, and unpredictability. Our study offers a digital economy model that explicitly accounts for a number of these aspects. The economic structures of platforms are bidirectional, they rely significantly on data collection, and they dominate the market. This model is then used to examine the effect of different taxes suggested to target implicitly dominating digital platforms. The aim of this paper was to examine various digital taxation models that are currently in use in other countries. The paper ends by proposing some recommendations to overcome some of the challenges and issues raised in this paper.

Suggested Citation

  • Mark Rowland Bruce & Adebayo Felix Adekoya & Samuel Boateng & Peter Appiahene, 2022. "Comparative Analysis of Taxation Techniques and Models used in Digital Economy," International Journal of Economics and Financial Issues, Econjournals, vol. 12(6), pages 22-29, November.
    • Handle: RePEc:eco:journ1:2022-06-3
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    References listed on IDEAS

    as
    1. Olbert, Marcel & Spengel, Christoph, 2019. "Taxation in the digital economy: Recent policy developments and the question of value creation," ZEW Discussion Papers 19-010, ZEW - Leibniz Centre for European Economic Research.
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    More about this item

    Keywords

    digital; taxation; digital platforms; digital economy; digital service tax;
    All these keywords.

    JEL classification:

    • P51 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems - - - Comparative Analysis of Economic Systems

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