Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

Karishma Banga and Alexander Beyleveld

No 18264, Working Papers from Institute of Development Studies, International Centre for Tax and Development

Abstract: In the face of emerging and new digital business models, countries are facing a political and technical choice of adapting the existing taxation instruments of corporate income tax (CIT) and value added tax (VAT) or creating new ones, such as digital services taxes (DSTs) and customs duties on electronic transmissions (CDETs). Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies.

Keywords: Governance (search for similar items in EconPapers)
Date: 2024
New Economics Papers: this item is included in nep-acc and nep-pbe
References: Add references at CitEc
Citations:

Downloads: (external link)
https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/18264

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idq:ictduk:18264

Access Statistics for this paper

More papers in Working Papers from Institute of Development Studies, International Centre for Tax and Development
Bibliographic data for series maintained by CATS administrator ().