Digitalization and Taxation in Asia
Departmental Papers, September 14, 2021
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- Digitalization and Taxation in Asia
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Bibliographic details
- Authors: Era Dabla-Norris, Ruud A. de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, Fan Qi
- Published: September 14, 2021
- Series: Departmental Papers
- DOI: https://doi.org/10.5089/9781513577425.087
Summary
- Digitalization in Asia is pervasive, unique, and growing.
- Asia stands out by its sheer scale, with internet users far exceeding numbers in other regions.
- This scale facilitates e-commerce in markets that are large by international standards.
- E-commerce growth is supported by innovative payment systems.
- The region features major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size.
- Opportunity for future growth exists, as a significant population share remains unconnected.
Major themes and policy-relevant topics
- Revenue administration
- Tax policy
- Taxes
- Technology
- Corporate income tax
- Digitalization
- Global tax issues and the OECD-Inclusive Framework
- Income and capital gains taxes
- Reform option and reform proposal
- Tax design
- Tech giant taxation
- Value-added tax
Access and formats
- Available on the IMF eLibrary in multiple formats.
- Citation preview (Chicago): Era Dabla-Norris, Ruud A. de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, and Fan Qi. "Digitalization and Taxation in Asia", Departmental Papers 2021, 017 (2021), accessed 9/16/2026, https://doi.org/10.5089/9781513577425.087
Departmental Papers — "Digitalization and Taxation in Asia" (September 14, 2021)
Content in this bundle
- Digitalization In Asia; IMF Departmental Paper No. DP/2021/017; September 2021