Concepedia

Digital Taxation

Digital Taxation is a tax regime that specifically targets the digitalized economy by imposing levies on revenues derived from digital services, user data exploitation, and automated digital interfaces, thereby distinguishing it from traditional taxation frameworks based on physical presence and tangible transactions.

235

Publications

7.9K

Citations

462

Authors

246

Institutions

Publications per year

2017–2026

171

Parents

Publications

235

International Taxation in the Digital Economy: Challenge Accepted?

Marcel Olbert, Christoph Spengel · World Tax Journal · 2017 · 168 citations

, , +14

Investigation of the Bitcoin Effects on the Country Revenues Via Virtual Tax Transactions for Purchasing Management

Jumadil Saputra, Rico Nur Ilham, Erlina Erlina et al. · 2019 · 159 citations

, , +16

Can e-government initiatives alleviate tax evasion? The moderation effect of ICT

Ali Uyar, Khalil Nimer, Cemil Kuzey et al. · Technological Forecasting and Social Change · 2021 · 138 citations

, , +16

Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China

Jianjun Li, Xuan Wang, Wu Yaping · Economic Modelling · 2020 · 138 citations

, , +16

Comparative of the Supply Chain and Block Chains to Increase the Country Revenues via Virtual Tax Transactions and Replacing Future of Money

Jumadil Saputra, Rico Nur Ilham, Erlina Erlina et al. · 2019 · 131 citations

, , +17

1–5 of 235

Authors

462

  1. AG
    Austan Goolsbee

    University of Chicago, United States

    5 publications · 354 citations

    5

    h-index

  2. FY
    Favourate Y. Mpofu

    National University of Science and Technology, Zimbabwe

    5 publications · 288 citations

    5

    h-index

  3. IA
    Imeda A. Tsindeliani

    Russian State University of Justice, Russia

    4 publications · 75 citations

    4

    h-index

  4. SB
    Subhajit Basu

    University of Leeds, United Kingdom

    4 publications · 83 citations

    4

    h-index

  5. CS
    Christoph Spengel

    Centre for European Economic Research, Germany

    4 publications · 278 citations

    4

    h-index

1–5 of 462

Institutions

246

  1. University of Johannesburg

    Johannesburg, South Africa

    7 h-index

    10 publications

    497 citations

  2. National Bureau of Economic Research

    Cambridge, United States

    6 h-index

    9 publications

    458 citations

  3. Johannes Kepler University of Linz

    Linz, Austria

    5 h-index

    5 publications

    254 citations

  4. International Monetary Fund

    Washington D.C., United States

    5 h-index

    16 publications

    262 citations

  5. Vienna University of Economics and Business

    Vienna, Austria

    4 h-index

    4 publications

    207 citations

  6. University of Michigan

    Ann Arbor, United States

    4 h-index

    6 publications

    298 citations

  7. KU Leuven

    Leuven, Belgium

    3 h-index

    3 publications

    57 citations

  8. Gulf University for Science & Technology

    Kuwait City, Kuwait

    3 h-index

    3 publications

    213 citations

1–8 of 246

Venues

  1. SSRN Electronic Journal

    Repository · 31 publications · 934 citations

    18

    h-index

  2. National Tax Journal

    NTJ · 7 publications · 373 citations

    7

    h-index

  3. Technological Forecasting and Social Change

    4 publications · 411 citations

    4

    h-index

  4. Bulletin for international taxation

    5 publications · 179 citations

    4

    h-index

  5. Intertax

    6 publications · 140 citations

    4

    h-index

1–5