Åsa Hansson
Docent
Conclusions : A Move Toward a Tax System Fit for a Digital and Global Economy
Författare
Summary, in English
The tax system is essential for financing our public welfare and the public sector. The tax system and its capacity to generate tax revenue typically reflect the structure of the economy and as the economy changes the tax system needs to adapt. This anthology brings together different perspectives on how digitalization changes or may change the conditions for how the tax ecosystem functions, from generating enough tax revenue to finance public sector activity effectively, fairly, and legitimately to practical issues of compliance and how digitalization affects how tax authorities and tax departments within companies work. This chapter summarizes the different contributions and offers some recommendations for how the tax ecosystem can be improved.
Avdelning/ar
- Rättigheter, regleringar och samhälle
- Lunds skatteakademi
- LU profilområde: Proaktivt åldrande
- Centrum för ekonomisk demografi
- Fastighetsvetenskap
- Nationalekonomiska institutionen
- Socioekonomiska teknikstudier (SoeTech)
- CIRCLE
Publiceringsår
2025
Språk
Engelska
Sidor
195-203
Publikation/Tidskrift/Serie
Taxation in the Digital Era: Economic, Legal, and Policy Challenges
Dokumenttyp
Kapitel samlingsverk
Förlag
Springer Science and Business Media B.V.
Ämne
- Economics
Aktiv
Published
Forskningsgrupp
- Rights, Regulations, and Society
- Lund Tax Academy
- Socioeconomic Technology Studies (SoeTech)
ISBN/ISSN/Övrigt
- ISBN: 9783031933646
- ISBN: 9783031933653