Taxation and the Digital Economy: Technologies, Innovations, Prospects

Grundel, Larisa Petrovna; Nazarova, Natalia A.; Zhuravleva, Irina A.; Kostin, Alexey Alexandrovich; Suleymanov, Minkail Dzhabrailovich

doi:10.5373/jardcs/v11sp11/20192940

Cited by 3 publications

(3 citation statements)

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“…Environmental taxation, according to the findings, might create cash for governments, allowing other taxes to be reduced or environmental programs to be implemented. This is comparable to the findings of [16], who found that collecting environmental taxes and levies is a critical method for governments to produce public money that allows them to invest in human capital, infrastructure, and the provision of services to residents and enterprises.…”

Section: Discussion Of Findingssupporting

confidence: 83%

Impact of Environmental Taxation on Environmental Sustainability in Nigeria

Brown¹

2022

TIJAR

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Many nations have imposed environmental taxes to boost green development since green development has become a worldwide movement. Using a descriptive survey research approach, this study examines the influence of environmental taxes on environmental sustainability in Anambra State. The researcher devised two study questions and collected data using a self-created questionnaire. The personnel of the Anambra State Internal Revenue Service, chosen using a purposeful random sample procedure, makes up the sample size. Fifty copies of the questionnaire were administered for data collection. The data collected was analysed using the mean, standard deviation, and t-test statistics. The study found that environmental taxes encourage energy conservation and the adoption of renewable energy sources; Also, environmental taxation might create cash for governments, allowing for the reduction of other taxes or the implementation of environmental initiatives. Generally, the tax must be legal, and the rate must be predictable in order to encourage environmentally-friendly activities. It was advocated that understanding the effectiveness of environmental taxes and levies in instilling beneficial environmental behaviour is also important for ensuring that environmental pricing policies are designed in accordance with environmental aims. This research offers a practical and promising perspective on the function of environmental taxes in green growth, and it has the potential to be used in other regions and nations.

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Section: Discussion Of Findingssupporting

confidence: 83%

Impact of Environmental Taxation on Environmental Sustainability in Nigeria

Brown¹

2022

TIJAR

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“…As a result, it is expedient to further develop the stimulating function of taxation, which contributes to the further realization of socio-economic rights of citizens and innovative activity in the context of digitalization. A narrower position on the consideration of tax innovations can be traced in work [14], where the authors study the international experience of regulating value added tax in the era of digitalization. The article highlights the main problems associated with the use of this tax as a result of the development of modern information technologies and e-commerce.…”

Section: Literature Review and Problem Statementmentioning

confidence: 99%

“…Summarizing the information given in [1][2][3][4][5][6][7][8][9][10][11][12][13][14], we can conclude that problematic issues regarding the peculiarities of financial and tax innovations in the context of digitalization have an essential research base. At the same time, the issues of regulation of these instruments are not sufficiently covered, in particular, the peculiarities of management and legal support for financial and tax innovations require more detailed attention.…”

Section: Literature Review and Problem Statementmentioning

confidence: 99%

Improving the governance and legal framework for implementing financial and fiscal innovation in a digitalized environment

Dmytryk

Kobylnik

Sereda

et al. 2022

EEJET

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This paper considers the organizational and legal support of the processes of digitalization of innovation in the financial and tax sectors. The main prerequisites were identified, and the role of financial and tax innovations in the development of the economy at the macro level was defined. Emphasis is on digital technologies as the main driving force of innovation in the financial and tax sector. The relationship between the concepts of "financial and tax innovations" and "financial engineering" has been established. The main directions of digitalization of the financial and tax sectors are identified. The digital technologies that have the greatest impact on financial and tax innovation are identified, namely: blockchain, Big Data, artificial intelligence, cloud technologies, the Internet of Things. The directions of legal regulation were substantiated and further steps to develop legal support for the digitalization of the financial sector were determined. To this end, the components of legal regulation, institutional regulation, and scientific and methodological regulation of digitalization of the financial sector are detailed. In contrast to numerous studies in the field of legal support and regulation of digitalization of the financial and tax sectors, it has been hypothesized and proved that the greatest effect is achieved with the harmonious interaction of institutional components. The system of management of financial and tax innovations in the context of digitalization has been improved. To this end, the stages of the transformation process of the financial and tax innovation management system in the context of digitalization were detailed and an algorithm for digitalization of the financial sector has been developed. The scope of practical application of the research results is the development of the financial and tax sector through the introduction of digital tools

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Modeling the Social Consequences of Industrial Robotization

Тихонова¹

2020

Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)

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Taxation and the Digital Economy: Technologies, Innovations, Prospects

Cited by 3 publications

References 0 publications

Impact of Environmental Taxation on Environmental Sustainability in Nigeria

Impact of Environmental Taxation on Environmental Sustainability in Nigeria

Improving the governance and legal framework for implementing financial and fiscal innovation in a digitalized environment

Modeling the Social Consequences of Industrial Robotization

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