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Moves and countermoves in the digitization challenges to international taxation

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  • Kudrle, Robert T.

Abstract

•Digitization first enabled tax evaders.•Authorities responded with innovations of their own.•Digitization made international business location increasingly problematic.•Old business tax conventions are being revised in response.•International cooperation is limited by sovereignty and privacy concerns.

Suggested Citation

  • Kudrle, Robert T., 2021. "Moves and countermoves in the digitization challenges to international taxation," Technology in Society, Elsevier, vol. 64(C).
    • Handle: RePEc:eee:teinso:v:64:y:2021:i:c:s0160791x20312562
    DOI: 10.1016/j.techsoc.2020.101453
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    References listed on IDEAS

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    1. Chen, Shi & Liu, Zhongyi & Cai, Wanlin, 2025. "Digital transformation and tax compliance in Chinese industrial sector," International Review of Financial Analysis, Elsevier, vol. 102(C).
    2. Emilio Abad-Segura & Francisco José Castillo-Díaz & Nathalie Hernández-Pérez & Luis J. Belmonte-Ureña, 2025. "Technological integration and tax compliance: a quantitative evaluation of fraud detection efficiency in judicial tax proceedings in EU member States," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 52(3), pages 493-522, August.
    3. Setyowati, Milla Sepliana & Utami, Niken Desila & Saragih, Arfah Habib & Hendrawan, Adang, 2023. "Strategic factors in implementing blockchain technology in Indonesia's value-added tax system," Technology in Society, Elsevier, vol. 72(C).

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