LEADER 03855cam a2200481 i 4500001 99126205279006421 005 20230125114025.0 008 220303s2023 enka b 001 0 eng d 019 130082110513009183631301453071 020 9781032051000 |qhardcover 020 1032051000 |qhardcover 020 9781032051048 |qpaperback 020 1032051043 |qpaperback 020 |z9781000636529 (ePub ebook) 020 |z9781000636499 (PDF ebook) 020 |z9781003196020 (ebook) 035 (OCoLC)on1301479652 040 YDX |beng |erda |cYDX |dBDX |dUKMGB |dOCLCF |dYDX 043 p------a------ 050 4 HJ5709.5.P16 |bT39 2023 082 04 336.20091823 |223 245 00 Taxation in the digital economy : |bnew models in Asia and the Pacific / |cEdited by Nella Hendriyette, [and three others]. 264 1 London ;New York : |bRoutledge, |c2023. 300 1 volume : |billustrations (black and white) ; |c24 cm. 336 text |btxt |2rdacontent 337 unmediated |bn |2rdamedia 338 volume |bnc |2rdacarrier 490 1 Routledge studies in development economics ; |v171 504 Includes bibliographical references and index. 520 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. 650 0 Electronic commerce |xTaxation |zPacific Area. 650 0 Electronic commerce |xTaxation |zAsia. 650 7 Electronic commerce |xTaxation. |2fast |0(OCoLC)fst00906922 651 7 Asia. |2fast |0(OCoLC)fst01240495 651 7 Pacific Area. |2fast |0(OCoLC)fst01243504 700 1 Hendriyette, Nella, |eeditor. 776 08 |iElectronic version: |tTaxation in the digital economy. |d[Place of publication not identified] Routledge, 2022 |z9781000636529 |w(OCoLC)1335598816 830 0 Routledge studies in development economics ; |v171 910 |cG0601mon |d3110-07 |gYBP |h474225 914 (OCoLC)on1301479652 |bOCoLC |cmatch |d20230125 |eprocessed |f1301479652 980 17836344 |i160.00 |j131.20 |n40031350348 982 |cf |q32101118811122 986 |hHJ5709.5.P16 |iT39 2023