Tax policy digital economy transformation

The digital economy's borderless nature has created a structural mismatch between where economic value is generated and where tax authorities can effectively collect revenue—this call provides a forum to examine how jurisdictions can harmonize policy frameworks while maintaining fiscal autonomy in cross-border transactions.

Tax administration modernization in digital markets requires moving beyond traditional compliance infrastructure; contributions addressing real-time reporting systems, automated audit capabilities, and data interoperability standards can demonstrate how technology deployment directly improves revenue collection efficiency rather than simply reducing administrative burden.

Sustainable growth frameworks must address the revenue capacity constraints that developing economies face when applying existing tax policy to digital business models; research examining the distributional impact of digital taxation choices—particularly on emerging market governments' ability to fund public services—offers evidence-based input for policy calibration.