Redefining Global Taxation Frameworks in the Era of Digital Transformation, Volume II
New Macroeconomic Realities for Tax Administration
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Beschreibung
This two-volume edited collection explores how the rapid advancement of emerging technologies such as artificial intelligence, blockchain and the platform economy is challenging international tax systems to adapt to a new economic reality. In an economic world characterized by increased capital mobility, complex cross-border flows and smart business models, while practices such as base erosion and profit shifting (BEPS) are simultaneously reducing states' tax revenues and amplifying pressures on governments to rethink the global tax architecture, the book provides a comprehensive and integrated analysis of the impact of the digital transformation on global taxation.
The book draws on research from around the globe to identify current gaps and propose concrete solutions to develop sustainable, equitable and resilient tax frameworks. One of the book's most compelling insights is its critical analysis of traditional paradigms of taxation that were designed for an industrial economy based on tangible assets and physical presence. The book demonstrates that these concepts are outdated in today's context, where economic value is predominantly created through data, intellectual property and platform-based business models. At the same time, the contributions explore the limitations of possible solutions, paying specific attention to their varying effectiveness between developed and emerging economies. This is a vital resource for economists, researchers and tax professionals in understanding and implementing tax systems that are fair, efficient and adaptable to new economic realities.
Costinela Fortea is Assistant Professor at the Faculty of Economics and Business Administration, Dunarea de Jos University of Galati, Romania. Her research focuses on finance, taxation, energy and environmental economics, and public policy.
Valentin Marian Antohi is Professor of Economics at the Faculty of Economics and Business Administration, Dunarea de Jos University of Galati, Romania. With more than 26 years of academic experience, his research interests include financial and economic analysis, accounting, taxation and tax policy.
Firdous Ahmad Malik is Assistant Professor of Economics at the Department of Management, University of People, USA.
This two-volume edited collection explores how the rapid advancement of emerging technologies such as artificial intelligence, blockchain and the platform economy is challenging international tax systems to adapt to a new economic reality. In an economic world characterized by increased capital mobility, complex cross-border flows and smart business models, while practices such as base erosion and profit shifting (BEPS) are simultaneously reducing states' tax revenues and amplifying pressures on governments to rethink the global tax architecture, the book provides a comprehensive and integrated analysis of the impact of the digital transformation on global taxation.
The book draws on research from around the globe to identify current gaps and propose concrete solutions to develop sustainable, equitable and resilient tax frameworks. One of the book's most compelling insights is its critical analysis of traditional paradigms of taxation that were designed for an industrial economy based on tangible assets and physical presence. The book demonstrates that these concepts are outdated in today's context, where economic value is predominantly created through data, intellectual property and platform-based business models. At the same time, the contributions explore the limitations of possible solutions, paying specific attention to their varying effectiveness between developed and emerging economies. This is a vital resource for economists, researchers and tax professionals in understanding and implementing tax systems that are fair, efficient and adaptable to new economic realities.
Addresses how technological advancement and digitalization impact on tax systems across developed and emerging economies Explores the role of AI, blockchain technologies and the platform economy on international taxation Analyses how value is determined and taxed in the global digital economy
Autor*in
Costinela Fortea
Themen in »Redefining Global Taxation Frameworks in the Era of Digital Transformation, Volume II«
Global tax reform Blockchain Digital taxation Base erosion and profit shifting E-commerce taxation Foreign direct investment Digital assets Blockchain-driven taxation models Role of taxation in developing economies Digitalization Shadow economy Transfer pricing CSR Sustainable development Tax evasion