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Taxation in the Digital Economy: New Models in Asia and the Pacific (Routledge Studies in Development Economics)

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Book Details
Language
English
Publishers
Routledge; 1st edition (29 Jan. 2024)
Weight
0.49 KG
Publication Date
29/01/2024
ISBN-10
1032051043
Pages
350 pages
ISBN-13
9781032051048
Dimensions
15.6 x 2.01 x 23.4 cm
SKU
9781032051048
Author Name
Nella Hendriyetty (Editor)
Dr. Farhad Taghizadeh-Hesary is an associate professor of economics at Tokai University in Japan. In addition, he is a vice president and co-founder of the International Society for Energy Transition Studies (ISETS) based in Australia.He received the Excellent Young Researcher (LEADER) status from the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) in 2019.He has taught as an assistant professor at Keio University and Waseda University in Japan. He is/was a visiting professor at various universities and institutions, including Keio University (Japan); Chiang Mai University (Thailand), University of Economics Ho Chi Minh City (Vietnam); Technology Studies Institute (Iran); Institute of Energy Economics of Japan -IEEJ (Japan); the Credit Risk Database (CRD) association of Japan; Graduate School of Economics of the University of Tokyo (Japan); Griffith University, (Australia); The University of Tasmania, (Australia).In 2022 he was listed on Clarivate’s list of Highly Cited Researchers™ (Top 0.1% of scientists). In addition, in 2022, he was listed as one of the world’s top 2% scientists in economics and energy fields based on the Stanford-Elsevier ranking. He was ranked as a top global scholar in green finance based on two recent bibliometric studies published in the Renewable Energy journal (Elsevier) and the Renewable and Sustainable Energy Review journal (Elsevier) in 2022.Dr. Taghizadeh-Hesary has published a wide range of topics, including energy economics, energy policy, green finance, small and medium-sized enterprises finance, Asian economics, and the contemporary Japanese economy.He is currently serving as Editor-In-Chief of the Journal of Environmental Assessment Policy and Management (The World Scientific) and associate editor/board member of several other journals, including Economic Change and Restructuring, Energy Efficiency, Singapore Economic Review, Global Finance Journal, Journal of Risk Finance, Review of Accounting and Finance, China Financial Review International, Frontiers in Energy Research, Vision-The Journal of Business Perspective.He has guest-edited special issues for prestigious journals, including Energy Policy, Energy Economics, Finance Research Letters, Economic Analysis and Policy, Resources Policy, Renewable Energy, Journal of Environmental Management, Climate Change Economics, Economic Change and Restructuring, and Global Finance Journal.His research credits include authoring more than 250 academic journal papers and book chapters and editing 18 books published by major publishers, including Springer, Routledge, World Scientific, and the Asian Development Bank Institute.Dr. Taghizadeh-Hesary led, managed, and has been involved in dozens of research, capacity building and training (CBT) and consulting projects on energy, economic, and financial-related topics for the international organizations and institutions, including; the United Nations; Asian Development Bank, Asian Development Bank Institute; Economic Research Institute for ASEAN and East Asia; Central Asian Regional Economic Cooperation Institute; and financial institutions and governments of various countries.Dr. Farhad Taghizadeh-Hesary holds a Ph.D. degree in economics from Keio University, Japan, with a scholarship from the government of Japan (Monbusho: MEXT) and a Master’s in energy economics from Tehran University, Iran.Read more about this authorRead less about this author
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A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs.

By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes.

This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs.

The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them.

This book will be a timely reference for those researching on taxation in digital economy and for policy makers. The Open Access version of this book, available at www .

taylorfrancis . com, has been made available under a Creative Commons Attribution-Non-Commercial-No Derivatives 4.

0 license. .

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