haku: @author Green, G. / yhteensä: 3
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| Tekijä: | Green, G. Spaul, B. |
| Otsikko: | Taxation and the digital economy |
| Lehti: | Accountancy
1997 : APR, VOL. 119:1244, p. 52-53 |
| Asiasana: | ACCOUNTING TAXATION FUTURE |
| Kieli: | eng |
| Tiivistelmä: | The global player owns no special allegiance to any single nation, workforce or market. The ability to set and collect taxes lies at the heart of the concept of the nation state and its relationship with businesses and individuals. The advent of the digital economy will have many implications for tax-levying authorities and tax payers. The ability to charge differential tax rates has probably been the most important tool of government, both in attempting to control economies and in defining the political entity of nationhood itself. |
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