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Taxation of Digital Economy in OECD and Selected Countries: Implications for Turkey

Recently, taxation of the digital economy poses one of the most critical problems of the countries. Together with the globalization process and technological advancements, present tax structure and legal arrangements fail short in the taxation of the digital economy. Many countries, particularly OE...

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Autori principali: Hüseyin Akkaya, Adnan Gerçek
Natura: Artigo
Lingua:Inglês
Pubblicazione: International Public Finance Conference/Turkey 2019-12-01
Serie:International Journal of Public Finance
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Accesso online:https://dergipark.org.tr/en/download/article-file/906759
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