dc.contributor.author | Banga, Karishma | |
dc.contributor.author | Beyleveld, Alexander | |
dc.coverage.spatial | Sub-Saharan Africa | en |
dc.date.accessioned | 2024-03-11T11:55:45Z | |
dc.date.available | 2024-03-11T11:55:45Z | |
dc.date.issued | 2024-02-29 | |
dc.identifier.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 | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/18264 | |
dc.description.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. | en |
dc.language.iso | en | en |
dc.publisher | Institute of Development Studies | en |
dc.relation.ispartofseries | ICTD Research in Brief;103 | |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | en |
dc.subject | Governance | en |
dc.title | Are Trade Rules Undermining Taxation of the Digital Economy in Africa? | en |
dc.type | Series paper (non-IDS) | en |
dc.rights.holder | © Institute of Development Studies 2024 | en |
dc.identifier.team | Governance | en |
dc.identifier.doi | 10.19088/ICTD.2024.013 | |
dcterms.dateAccepted | 2024-02-29 | |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | International Centre for Tax and Development (ICTD) | en |
rioxxterms.version | VoR | en |
rioxxterms.versionofrecord | 10.19088/ICTD.2024.013 | en |
rioxxterms.funder.project | 3b220a8a-8703-4b31-ae24-8e7b0c5f7583 | en |