Taxation in the digital economy : : new models in Asia and the Pacific / / edited by Nella Hendriyette [and three others].

A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpay...

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Bibliographic Details
Superior document:Routledge studies in development economics
TeilnehmendeR:
Place / Publishing House:[Place of publication not identified] : : Taylor & Francis,, 2023.
Year of Publication:2023
Language:English
Series:Routledge studies in development economics.
Physical Description:1 online resource (351 pages).
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Table of Contents:
  • Introduction: New Frontiers for Tax in the Digital Age
  • PART I: INTRODUCTION AND OVERVIEW
  • 1. Tapping Taxes: Digital Disruption and Revenue Administration Responses
  • 2. Artificial Intelligence and Tax Administration in Asia and the Pacific
  • 3. Taxing the Digitalized Economy: An Emerging Markets' Perspective
  • 4. Developing a Cooperative Compliance Model for Developing Economies: Justification, Prerequisites, and Administrative Design
  • PART II: VISIONS AND CHALLENGES OF DIGITAL TAXATION: CASE STUDIES FROM ASIA AND THE PACIFIC
  • 5. The People's Republic of China's Tax Reform in the Digital Economy: Progress and Challenges
  • 6. Blockchain and Its Implications for Tax Administration in the People's Republic of China
  • 7. The Role of International Collaboration in Digital Services and Tax Compliance in India
  • 8. Digitally Prepared? The Journeys of the Revenue Administrations in Australia and New Zealand
  • 9. Digitization of the Tax Administration and Its Achievements in the Republic of Korea
  • 10. Cross-Border Digital Taxation Challenges: Indonesia's Practices and Perspectives
  • 11. The Role of Government Reform in Improving Voluntary Tax Compliance in the Digital Economy: The Bangladesh Experience
  • 12. Future Vision of Japan's Tax Administration: Aspirations for a Smart Administration
  • 13. Resolving Disputed Tax Issues through an Online Negotiation Platform: The Influence of Partner Negotiation Objectives and Communication Style on Negotiation Outcome
  • Index.