Fair taxation in the digital economy era

GIULIA GIAIMIS (Università degli Studi di Brescia)

Abstract

The present paperwork investigates digital economy taxation and aims at identifying an innovative standpoint of view, useful to tackle the challenges raised by digital business models. Driven by the need for achieving a fair taxation in order to fulfil the Sustainable Development Goals (SDGs) related to the sustainable economy, the present work will analyse the importance of data, as a company’s resource as well as a source of knowledge for the State (tax collector).

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