Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
Download
Date
2024-02-29Author
Banga, Karishma
Beyleveld, Alexander
Metadata
Show full item recordImpact
Abstract
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.