Redefining Global Taxation Frameworks in the Era of Digital Transformation, Volume II
Description
This two-volume edited collection explores how the rapid advancement of emerging technologies such as artificial intelligence, blockchain and the platform economy is challenging international tax systems to adapt to a new economic reality. In an economic world characterized by increased capital mobility, complex cross-border flows and smart business models, while practices such as base erosion and profit shifting (BEPS) are simultaneously reducing states' tax revenues and amplifying pressures on governments to rethink the global tax architecture, the book provides a comprehensive and integrated analysis of the impact of the digital transformation on global taxation.
The book draws on research from around the globe to identify current gaps and propose concrete solutions to develop sustainable, equitable and resilient tax frameworks. One of the book's most compelling insights is its critical analysis of traditional paradigms of taxation that were designed for an industrial economy based on tangible assets and physical presence. The book demonstrates that these concepts are outdated in today's context, where economic value is predominantly created through data, intellectual property and platform-based business models. At the same time, the contributions explore the limitations of possible solutions, paying specific attention to their varying effectiveness between developed and emerging economies. This is a vital resource for economists, researchers and tax professionals in understanding and implementing tax systems that are fair, efficient and adaptable to new economic realities.
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Persons
Costinela Fortea is Assistant Professor at the Department of Business Administration of the Dunarea de Jos University of Galati, Romania. She is a member of prestigious academic organizations such as the European Regional Science Association and the Regional Science Association International. She teaches economics, private finance and public finance.
Valentin Marian Antohi is Professor of Economics at the Faculty of Economics and Business Administration, Dunarea de Jos University of Galati, Romania. With more than 26 years of academic and professional experience, he is an active member of prestigious academic associations, including the European Regional Science Association and the Regional Science Association International. His research areas cover a wide range of topics including financial and economic analysis, accounting, taxation, international taxation, tax policy, health services, rural and regional development and agricultural economics.
Firdous Ahmad Malik is currently employed by the University of People as an Assistant Professor of Economics, Department of Management. Before that, he was a research fellow at the National Institute of Public Finance and Policy (NIPFP) in Delhi, India. Prior to this, he was a senior research associate at the O.P. Jindal Global University in Sonipat.
Content
Chapter 1: On the consequences of corporate tax avoidance - a brief literature review.- Chapter 2: The role of transfer pricing in corporate social responsibility practices.- Chapter 3: Ethical Dimensions of Transfer Pricing in the Digital Economy: Aligning Corporate Social Responsibility with Global Tax Strategies.- Chapter 4: The impact of taxation on international investment: Challenges and contradictive trends in tax environment for FDI in the global world.- Chapter 5: Shaping International Investments: The Role of Taxation in Developing Nations.- Chapter 6: Blockchain-Driven Taxation Models: Revolutionizing Tax Compliance for Digital Assets.- Chapter 7: Economic, Social and Political Implications of Global Tax Reforms.- Chapter 8: India's Evolving Tax Regimes and Their Socioeconomic Impact on Middle-Class Households (2013-2023): A Policy Perspective on Equity and Reform.- Chapter 9: Technology-Driven Tax Solutions: Building Adaptive Frameworks for Digital Economic Models.- Chapter 10: Usage of AI to Calculate Tax by Common Man: A Case of the Indian Economy.- Chapter 11: Public Policy and Strategic Roadmaps for Sustainable Corporate Performance in the Energy Sector of Pakistan.- Chapter 12: The Psychological Impact of Taxation: Insights from the German Tax System.- Chapter 13: Taxing the Data in the Era of Global Digital Economy.