posted on 2024-09-05, 21:32authored byKarishma Banga, Alexander Beyleveld
In the face of emerging and new digital business models, countries are facing a political and technical choice of adapting the existing taxation instruments of corporate income tax (CIT) and value added tax (VAT) or creating new ones, such as digital services taxes (DSTs) and customs duties on electronic transmissions (CDETs). Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies.
Funding
Default funder
History
Publisher
Institute of Development Studies
Citation
Banga, K. and Beyleveld, A. (2024) Are Trade Rules Undermining Taxation of the Digital Economy in Africa?, ICTD Research in Brief 103, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.013