Business Digitalization, a Challenge for Taxation
Number 10, October 2021 » Taxation
Abstract: The pandemic has accelerated the existing trends, of which digitalization particularly stood out, a growing number of persons and companies operating in the online environment, and has emphasized the issues related to the current taxation system of the companies. These trends have a major impact on existing tax bases and lead to the need to reflect on how to create an efficient, sustainable and fait new tax framework, based on the total mix of taxes.
Classification JEL: O33, Q55, K34, H87, H12 | Pages: 29-34
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