Redefining Global Taxation Frameworks in the Era of Digital Transformation, Volume I

This edited volume examines how emerging technologies such as artificial intelligence, blockchain and the platform economy challenge international tax systems to adapt to a new economic reality. In a world of greater capital mobility, complex cross border flows and smart business models, while practices like base erosion and profit shifting (BEPS) erode revenues and pressure governments, the book offers an integrated analysis of digital transformation's impact on taxation. It identifies gaps, proposes solutions for sustainable and equitable frameworks, and critiques traditional paradigms designed for industrial economies, now outdated in an era where value arises from data, intellectual property and platform-based models. Contributions also highlight the limits of reforms and their varied effectiveness across developed and emerging economies. This is a vital resource for economists, researchers and tax professionals seeking fair, efficient and adaptable tax systems.

Addresses how technological advancement and digitalization impact on tax systems across developed and emerging economies Explores the role of AI, blockchain technologies and the platform economy on international taxation Analyses how value is determined and taxed in the global digital economy

Autorentext

Costinela Fortea is Assistant Professor at the Faculty of Economics and Business Administration, 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. Her research focuses on finance, taxation, energy and environmental economics, and public policy, with particular interest in how fiscal and regulatory frameworks shape sustainable economic development.

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 Assistant Professor of Economics at the Department of Management, University of People, US. Previously he was a Research Fellow at the National Institute of Public Finance and Policy (NIPFP) in Delhi, India, and Senior Research Associate at the O.P. Jindal Global University in Sonipat.

Inhalt

Chapter 1 . The digital economy and fundamental tax challenges.- Chapter 2. The impact of digitization on the shadow economy: a bibliometric perspective.- Chapter 3 . Analysing the relationship between innovation and the tax system.- Chapter 4. Tax models for e-commerce.- Chapter 5. Forecasting India's GST Revenue: An ARIMA Approach with Causal Insights from GDP.- Chapter 6. The interlink between digitalisation and informal economy.- Chapter 7. Encouraging Entrepreneurship Through Tax Relief: Digital Startups as Drivers of Economic Growth in Pakistan.- Chapter 8. The Digital Economy and Taxation Challenges: The Case of Turkey.- Chapter 9. Impact of Digital Taxation on Developing Economies and SMEs.- Chapter 10. Digital Systems to Prevent Tax Evasion.- Chapter 11. Redesigning Tax Systems Through Technology: Blockchain, AI, and the Future of Global Tax Governance.- Chapter 12. Understanding Digital Transformation and its impact on Tax Collection: A Case Study of Pakistan.- Chapter 13 . Digital Tax Reform in Federal Economies: A Comparative Study of Indirect Tax Revenue Pre- and Post-GST in India.- Chapter 14. Taxing Times in a Digital Age: Disruptive Technologies and the Reinvention of Global Fiscal Policy.- Chapter 15 . Pricing the Future: Malaysia's 2026 Carbon Tax and the Path to a Low-Carbon Economy.- Chapter 16. Transformation of Tax System through Artificial Intelligence: A bibliometric analysis and research agenda.- Chapter 17. Assessing Taxpayer Awareness and Satisfaction with Income Tax e-Filing Systems: Evidence from Belagavi, Karnataka.- Chapter 18. The Interplay between Tax Policies and Foreign Direct Investment in India.