Direct taxation of the digital economy
The objectives of the study are to analyze the future of direct taxation of the digital economy in the field of corporate income tax. Digitalization has grown steadily, spreading to all areas, especially the economic sector, i.e. the economic activity carried out by taxpayers. In this context of dev...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2023-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2023/26/shsconf_copeji2023_01004.pdf |