Prospects for Taxation of the Digital Economy between “Tax Law and New Economy” and “Tax Law of the New Economy”
Abstract
The digital revolution raises the question as to whether the international tax rules remain fit for purpose in an increasingly changing environment. The relationship between the digital economy and the existing categories of international taxation is usually approached assuming the existence of a conflict. Is that the right approach to address the question? Although the term “digital economy” is widely used, it relates only to the digital space while it suggests the exclusion of the physical one. The author of this article has a different standpoint and proposes to develop a model of taxation of the internet that goes beyond the narrowest scope of the digital economy and better reflects the modern economy where the virtual and physical worlds are closely interdependent and interconnected. The study contributes to develop a concept of internet community by establishing why it is likely to be a new qualitative key indicator in the coming decades both for purpose of defining the “sufficient economic presence” and allocating profits.
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Making tax AI systems explainable allows decisions involving them to be contested through the same channels as human decisions, giving taxpayers the same legal protections as for human decisions.
“By rendering tax AI systems explainable, tax authorities ensure that the decisions made with their involvement can be contestable through the same channels used to contest human decisions, thus affording taxpayers the same legal protections they enjoy in respect of a decision made by a human.”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [56]
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Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard
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Towards eXplainable Artificial Intelligence (XAI) in tax law : the need for a minimum legal standard
ALMADA, M., ALMADA, M., TYLIŃSKI, K., GÓRSKI, Ł., WINOGRADSKA, B., & ZELDENRUST, R. (2022) · Cadmus - EUI Research Repository (European University Institute)
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- Authors
- Cugusi, I.
- Corresponding author
- Cugusi, I.
- Venue
- World Tax Journal
- Publisher
- IBFD
- Published
- 2020-10-15
- Volume
- 12
- Issue
- 4
- ISSN
- 1878-4917 (ISSN-L)
- 2352-9237
- OpenAlex
- W4389987974
- Cited by
- 11
- References
- 12
- Citations by year
- 2026: 1 · 2025: 2 · 2024: 2 · 2023: 2 · 2022: 3 · 2021: 1
- FWCI
- 2.79
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- World Tax Journal (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Social Sciences › Economics, Econometrics and Finance › General Economics, Econometrics and Finance › Digital Transformation in Law
- Keywords
- digital economy, international taxation, internet taxation, online communities, profit distribution, digital revolution, tax law
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