Challenges and Solutions to Global Digital Firms' Exploitation of Small Economies
Author
Abstract
Suggested Citation
DOI: 10.47577/tssj.v43i1.8812
Download full text from publisher
References listed on IDEAS
- Ndajiwo, Mustapha, 2020. "The Taxation of the Digitalised Economy: An African Study," Working Papers 15812, Institute of Development Studies, International Centre for Tax and Development.
- Claudio Scardovi, 2017. "Digital Transformation in Financial Services," Springer Books, Springer, number 978-3-319-66945-8, March.
- Parthasarathi Shome, 2021. "Taxation History, Theory, Law and Administration," Springer Texts in Business and Economics, Springer, edition 1, number 978-3-030-68214-9, July.
- Timothy Besley & Torsten Persson, 2014.
"Why Do Developing Countries Tax So Little?,"
Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 99-120, Fall.
- Besley, Timothy & Persson, Torsten, 2014. "Why do developing countries tax so little?," LSE Research Online Documents on Economics 66002, London School of Economics and Political Science, LSE Library.
- repec:idq:ictduk:14990 is not listed on IDEAS
- Tim Büthe & Helen V. Milner, 2008. "The Politics of Foreign Direct Investment into Developing Countries: Increasing FDI through International Trade Agreements?," American Journal of Political Science, John Wiley & Sons, vol. 52(4), pages 741-762, October.
- repec:idq:ictduk:15427 is not listed on IDEAS
- Favourate Y. Mpofu, 2022. "Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries," Economies, MDPI, vol. 10(9), pages 1-28, September.
- Antony Ting & Sidney J. Gray, 2019. "The rise of the digital economy: Rethinking the taxation of multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1656-1667, December.
- Rukundo, Solomon, 2020. "Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries," Working Papers 15317, Institute of Development Studies, International Centre for Tax and Development.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Favourate Y. Mpofu, 2022. "Taxing the Digital Economy through Consumption Taxes (VAT) in African Countries: Possibilities, Constraints and Implications," IJFS, MDPI, vol. 10(3), pages 1-21, August.
- Favourate Y. Mpofu, 2022. "Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries," Economies, MDPI, vol. 10(9), pages 1-28, September.
- Favourate Y. Mpofu & Tankiso Moloi, 2022. "Direct Digital Services Taxes in Africa and the Canons of Taxation," Laws, MDPI, vol. 11(4), pages 1-20, July.
- Favourate y Mpofu, 2022. "Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa: Challenges, opportunities, and possible areas of reform," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 222-233, December.
- Zhu, Ling & Liu, Shasha & Kong, Dongmin, 2023. "Governments' fiscal stress and firm decentralization," International Review of Financial Analysis, Elsevier, vol. 90(C).
- Samuel Brazys & Krishna Chaitanya Vadlamannati, 2021. "Aid curse with Chinese characteristics? Chinese development flows and economic reforms," Public Choice, Springer, vol. 188(3), pages 407-430, September.
- Rana, Arslan Tariq & Kebewar, Mazen, 2014.
"The Political Economy of FDI flows into Developing Countries: Does the depth of International Trade Agreements Matter?,"
EconStor Preprints
91501, ZBW - Leibniz Information Centre for Economics.
- Rana, Arslan Tariq & Kebewar, Mazen, 2014. "The Political Economy of FDI flows into Developing Countries: Does the depth of International Trade Agreements Matter?," MPRA Paper 53358, University Library of Munich, Germany.
- Arslan Tariq Rana & Mazen Kebewar, 2014. "The Political Economy of FDI flows into Developing Countries: Does the depth of International Trade Agreements Matter?," Working Papers halshs-00940584, HAL.
- Arslan Tariq Rana & Mazen Kebewar, 2014. "The Political Economy of FDI Flow into Developing Countries: Does the Depth of International Trade Agreements Matter?," Working Papers halshs-01203686, HAL.
- Arslan Tariq Rana & Mazen Kebewar, 2014. "The Political Economy of FDI flows into Developing Countries: Does the depth of International Trade Agreements Matter?," Papers 1402.0139, arXiv.org.
- Arslan Tariq RANA & Mazen KEBEWAR, 2014. "The Political Economy of FDI Flows into Developing Countries: Does the Depth of International Trade Agreements Matter?," LEO Working Papers / DR LEO 2135, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
- Fuchs-Schündeln, Nicola & Bick, Alexander & Lagakos, David & Tsujiyama, Hitoshi, 2019.
"Why are Average Hours Worked Lower in Richer Countries?,"
CEPR Discussion Papers
14180, C.E.P.R. Discussion Papers.
- Alexander Bick & Nicola Fuchs-Schündeln & David Lagakos & Hitoshi Tsujiyama, 2020. "Why Are Average Hours Worked Lower in Richer Countries?," CESifo Working Paper Series 8251, CESifo.
- Alexander Bick & Nicola Fuchs-Schündeln & David Lagakos & Hitoshi Tsujiyama, 2019. "Why are Average Hours Worked Lower in Richer Countries?," NBER Working Papers 26554, National Bureau of Economic Research, Inc.
- Bick, Alexander & Fuchs-Schündeln, Nicola & Lagakos, David & Tsujiyama, Hitoshi, 2020. "Why Are Average Hours Worked Lower in Richer Countries?," IZA Discussion Papers 13156, Institute of Labor Economics (IZA).
- Randall Stone, 2013. "Informal governance in international organizations: Introduction to the special issue," The Review of International Organizations, Springer, vol. 8(2), pages 121-136, June.
- Weber, Christopher & Mayer, Pascal, 2023. "Institutional configurations in international investment research," Discussion Papers of the Institute for Organisational Economics 11/2023, University of Münster, Institute for Organisational Economics.
- Ibale, Douglas Amuli & Docquier, Frédéric & Iftikhar, Zainab, 2024.
"Spatial Inequality, Poverty and Informality in the Democratic Republic of the Congo,"
World Development, Elsevier, vol. 173(C).
- Amuli Ibale, Douglas & Docquier, Frédéric & Iftikhar, Zainab, 2022. "Spatial Inequality, Poverty and Informality in the Democratic Republic of the Congo," CEPR Discussion Papers 17195, C.E.P.R. Discussion Papers.
- Hummel, Albert Jan & Ziesemer, Vinzenz, 2023.
"Food subsidies in general equilibrium,"
Journal of Public Economics, Elsevier, vol. 222(C).
- Albert Jan Hummel & Vinzenz Ziesemer, 2021. "Food Subsidies in General Equilibrium," CESifo Working Paper Series 9201, CESifo.
- Muhamad, Goran M. & Heshmati, Almas & Khayyat, Nabaz T., 2021. "How to reduce the degree of dependency on natural resources?," Resources Policy, Elsevier, vol. 72(C).
- Amar Gande & Kose John & Vinay B. Nair & Lemma W. Senbet, 2020. "Taxes, institutions, and innovation: Theory and international evidence," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(9), pages 1413-1442, December.
- Wen Yue & Qingxia Lin & Siyu Xu, 2023. "Investment effect of regional trade agreements: an analysis from the perspective of heterogeneous agreement provisions," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2016.
"Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries,"
Economica, London School of Economics and Political Science, vol. 83(330), pages 219-246, April.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," NBER Working Papers 15218, National Bureau of Economic Research, Inc.
- Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup & Saez, Emmanuel, 2016. "Why can modern governments tax so much? An agency model of firms as fiscal intermediaries," LSE Research Online Documents on Economics 66114, London School of Economics and Political Science, LSE Library.
- Anda David & Yoro Diallo & Björn Nilsson, 2023.
"Informality and Inequality: The African Case,"
Journal of African Economies, Centre for the Study of African Economies, vol. 32(Supplemen), pages 273-295.
- Anda David & Yoro Diallo & Björn Nilsson, 2023. "Informality and Inequality: The African Case," Post-Print hal-04163961, HAL.
- Bick, Alexander & Fuchs-Schündeln, Nicola & Lagakos, David & Tsujiyama, Hitoshi, 2022.
"Structural change in labor supply and cross-country differences in hours worked,"
Journal of Monetary Economics, Elsevier, vol. 130(C), pages 68-85.
- Alexander Bick & Nicola Fuchs-Schündeln & David Lagakos & Hitoshi Tsujiyama, 2021. "Structural Change in Labor Supply and Cross-Country Differences in Hours Worked," NBER Working Papers 29099, National Bureau of Economic Research, Inc.
- Alexander Bick & Nicola Fuchs-Schündeln & David Lagakos & Hitoshi Tsujiyama, 2022. "Structural Change in Labor Supply and Cross-Country Differences in Hours Worked," Working Papers 2022-006, Federal Reserve Bank of St. Louis, revised 11 May 2022.
- Stephen T. Onifade & Ahmet Ay & Simplice A. Asongu & Festus V. Bekun, 2019.
"Revisiting the Trade and Unemployment Nexus: Empirical Evidence from the Nigerian Economy,"
Research Africa Network Working Papers
19/079, Research Africa Network (RAN).
- Stephen T. Onifade & Ahmet Ay & Simplice A. Asongu & Festus V. Bekun, 2019. "Revisiting the Trade and Unemployment Nexus: Empirical Evidence from the Nigerian Economy," Working Papers of the African Governance and Development Institute. 19/079, African Governance and Development Institute..
- Onifade, Stephen & Ay, Ahmet & Asongu, Simplice & Bekun, Festus, 2019. "Revisiting the Trade and Unemployment Nexus: Empirical Evidence from the Nigerian Economy," MPRA Paper 101925, University Library of Munich, Germany.
- Stephen T. Onifade & Ahmet Ay & Simplice A. Asongu & Festus V. Bekun, 2019. "Revisiting the Trade and Unemployment Nexus: Empirical Evidence from the Nigerian Economy," Working Papers 19/079, European Xtramile Centre of African Studies (EXCAS).
- Oukhallou, Youssef, 2019. "Military Expenditure and Economic Development," MPRA Paper 98352, University Library of Munich, Germany.
More about this item
Keywords
Digital Services; Digital Economy; Tax Law; Business; Jurisdiction; Regulations; Digital Tax; E-services;All these keywords.
JEL classification:
- R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
- Z0 - Other Special Topics - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tec:journl:v:43:y:2023:i:1:p:288-301. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tasente Tanase The email address of this maintainer does not seem to be valid anymore. Please ask Tasente Tanase to update the entry or send us the correct address (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.