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Taxation in the digital economy
A robust and effcient 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 revolution, revenue authorities
grapple with the consequences for the sustainability of their tax bases and the
effcient administration and collection of taxes. This book presents a critical
review of the status of tax systems in Asia and the Pacifc in the era of the digital
economy.
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