Tax Theory Applied to the Digital Economy - Cristian Óliver Lucas-Mas & Raul Felix Junquera-Varela

Tax Theory Applied to the Digital Economy

By Cristian Óliver Lucas-Mas & Raul Felix Junquera-Varela

  • Release Date: 2021-03-04
  • Genre: Business & Personal Finance

Description

This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).