Taxation in the Digital Economy : New Models in Asia and the Pacific
A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpay...
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Routledge
2022
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=3324458&site=ehost-live header: @attributes: shortDbName: nlebk uiTerm: 3324458 longDbName: eBook Collection (EBSCOhost) uiTag: AN controlInfo: bkinfo: btl: Taxation in the Digital Economy : New Models in Asia and the Pacific aug: au: Nella Hendriyetty Chris Evans Chul Ju Kim Farhad Taghizadeh-Hesary sertl: Routledge Studies in Development Economics isbn: 9781032051000 9781032051048 9781000636499 9781000636529 9781003196020 imageinfo: pubinfo: dt: @attributes: year: 2022 month: 01 day: 01 dtAvail: @attributes: year: 2022 month: 09 day: 09 pub: Routledge pubContract: Taylor & Francis (Unlimited) place: [Place of publication not identified] price: 0.01 limitsGroup: maxCheckoutDays: 1500 copyPages: -1 pda: N printPagesOffline: 60 printPagesOnline: 60 previewPages: 10000 prePubGroup: dewey: @attributes: class: 336.20091823 item: 336 .20091823 lc: @attributes: class: HJ5709.5.P16 item: HJ 5709 .5 .P16 artinfo: ui: 3324458 1335598816 formats: fmt: – @attributes: type: EB doid: NL$3324458$PDF caption: PDF download: Y – @attributes: type: EK doid: NL$3324458$EPUB caption: EPUB download: Y tig: atl: Taxation in the Digital Economy : New Models in Asia and the Pacific ptl: Taxation in the Digital Economy aug: au: Nella Hendriyetty Chris Evans Chul Ju Kim Farhad Taghizadeh-Hesary su: Electronic commerce--Taxation--Pacific Area Electronic commerce--Taxation--Asia sug: subj: BUSINESS & ECONOMICS / International / Taxation BUSINESS & ECONOMICS / Taxation / General BUSINESS & ECONOMICS / Taxation / Corporate BUSINESS & ECONOMICS / Economics / General LAW / Taxation Electronic commerce--Taxation--Pacific Area Electronic commerce--Taxation--Asia ab: A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers'affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them.This book will be a timely reference for those researching on taxation in digital economy and for policy makers. The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non-Commercial-No Derivatives 4.0 license. pubtype: eBook doctype: Book ougenre: Book language: English copyright: @attributes: flag: N copyrightText: holdings: @attributes: islocal: N |
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