An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy
- Publisher:
- Taylor && Francis
- Publication Type:
- Journal Article
- Citation:
- South African Journal of Accounting Research, 2021, 35, (3), pp. 239-262
- Issue Date:
- 2021
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| Filename | Description | Size | |||
|---|---|---|---|---|---|
| 10291954.2020.pdf | Published version | 1.84 MB |
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Tax administration and reform within the digitalised economy is an ongoing global debate. In the study, the global tax response to various elements introduced by the digitalisation of the economy is synthesised, analysed and evaluated. The study is set apart from other studies, as it provides a global and holistic overview of current tax reform of all major tax types impacted by the digitalisation of the economy. The study’s results are based on evidence collected for 120 countries worldwide and reflect that while the digitalised economy is regarded as borderless and digitalised, current international responses remain influenced by country borders and traditional tax principles that have led to global tax reform that is complex, expensive and difficult for highly digitalised multinational entities to comply with. The findings further indicate that although the recommended interim tax measures (where applicable) were adopted in principle by the majority of countries worldwide, the application of these measures lacks uniformity. It can further be deduced that international tax response to the digitalisation of the economy does not fully embrace and acknowledge the hybrid nature and digital environment of the business models associated with a digitalised economy.
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