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Challenges of Digital Economy Regarding Tax Systems. Taxation of Digital Economy

Author

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  • Iuliana Oana Mihai

    (Dunarea de Jos University of Galati, Romania)

Abstract

The occurrence of digital economy has fundamentally transformed the way businesses operate and interact with customers. Innovative technologies, e-commerce and the growth of online activities have generated new economic models that exceed traditional boundaries. On the other hand, this evolution has also brought significant challenges, particularly regarding taxation. As governments around the world struggle with how to effectively tax digital transactions and multinational online enterprises, they face a complex web of issues that need urgent attention and innovative solutions. The digital activity of companies around the world continues to grow, therefore, it is crucial to measure the impact of digital technologies and digital industries on the economy, in order to be able to govern, to be able to monitor investments, quantify success and develop appropriate policies and regulations. However, assessing the economic impact of digital technologies is more difficult than it seems.

Suggested Citation

  • Iuliana Oana Mihai, 2025. "Challenges of Digital Economy Regarding Tax Systems. Taxation of Digital Economy," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 106-116.
    • Handle: RePEc:ddj:fseeai:y:2025:i:3:p:106-116
    DOI: https://doi.org/10.35219/eai15840409553
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    References listed on IDEAS

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    1. Favourate Y. Mpofu, 2022. "Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries," Economies, MDPI, vol. 10(9), pages 1-28, September.
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    4. Xavier Vence & Sugey de Jesus López Pérez, 2021. "Taxation for a Circular Economy: New Instruments, Reforms, and Architectural Changes in the Fiscal System," Sustainability, MDPI, vol. 13(8), pages 1-21, April.
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