2022年1月31日 · The data tax can (1) mitigate some of the failures of income taxes in a globalized data based economy, and (2) serve to alleviate some of the externalities of a data based economy. The Article advances the following four arguments.

2023年10月31日 · The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax».

2024年4月17日 · Amid a jumble of value-added taxes, digital taxes, and corporate minimum rates, some are arguing the solution may be as simple as shifting the tax burden to one of corporations’ most valuable...

2023年11月1日 · From the perspective of data, the suggestions that have already been made to tackle the tax issues can be regrouped into two main categories: the ones targeting the use and commodification of data and the ones targeting a portion of the overall company revenues.

2022年3月1日 · Hence, the paper aims to describe the benefits and challenges arising from the establishment of such a data exchange concept named ‘Data as Taxes’, by developing an Inclusive Data as Taxes...

2018年10月23日 · The total knowledge derived from academic research with Google Trends data can be used by the proprietor to improve its search algorithm. In a data dominated economy we need more such intelligence and a properly designed data tax is a strong candidate as a Mechanism to encourage this.

2021年2月26日 · Data tax is a suitable instrument to achieve the primary normative purposes of taxation. Moreover, tax on data can alleviate some of the challenges that the data economy presents to democratic

2023年9月1日 · 本文中，我们将基于《企业数据资源相关会计处理暂行规定》并参考现行有效的中国税收法律法规，针对中国企业涉及数据资源的若干简化后的典型场景，初步探讨企业作为纳税人可能涉及的企业所得税及增值税问题，以及对一些相关税收优惠政策的思考与期待。 1. 企业购入数据资源. 根据会计处理暂行规定，企业购入符合条件的数据资源可以作为无形资产或存货入表处理。 企业所得税法对于无形资产和存货的定义与企业会计准则基本一致，因此上述数据资源也 …

The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions.

2021年5月10日 · Hence, the paper aims to describe the benefits and challenges arising from the establishment of such a data exchange concept named ‘Data as Taxes’, by developing an Inclusive Data as Taxes...