Direct Digital Services Taxes in Africa and the Canons of Taxation
The unprecedented expansion of the digital economy has increased the intricacy of mobilising tax revenues from both domestic and international transactions. Tax evasion and avoidance are perpetuated by the invisible nature of digital transactions. To minimise the untapped revenues, countries all ove...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2022-07-01
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| Series: | Laws |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2075-471X/11/4/57 |