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Abstract

Purpose: This research examines the challenges and opportunities of e-commerce taxation in the digital economy, focusing on the need for innovative tax policies and technological advances.


Research Design and Methodology: The research design involves a comprehensive literature review to analyze critical issues such as tax jurisdiction, valuation of digital goods, regulatory arbitrage, and applying digital services taxes (DSTs). The methodology synthesizes findings from academic articles, reports, and policy documents to provide a deep understanding of the complexities that surround e-commerce taxation.


Findings and Discussion: The findings of this study demonstrate the importance of international cooperation, technological innovation, and well-designed tax measures in dealing with the challenges posed by the digital economy. Discussions focused on the significance of tax policy harmonization, leveraging digital solutions such as e-invoicing and real-time reporting, and applying DST to capture tax revenues from digital businesses.


Implications: The implications of this research emphasize the need for an adaptive and collaborative approach to e-commerce taxation, highlighting the roles of policymakers, tax authorities, and researchers in developing a practical tax framework that supports sustainable economic growth in the digital age.

Keywords

E-commerce Taxation Digital Economy Tax Policy Digital Services Taxes Technological Innovations

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Muslim, M. (2024). E-commerce Taxation: Challenges and Opportunities. Advances in Taxation Research, 2(2), 78–96. https://doi.org/10.60079/atr.v2i2.280
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