Åsa Hansson
Associate professor
Conclusions : A Move Toward a Tax System Fit for a Digital and Global Economy
Author
Summary, in English
The tax system is essential for financing our public welfare and the public sector. The tax system and its capacity to generate tax revenue typically reflect the structure of the economy and as the economy changes the tax system needs to adapt. This anthology brings together different perspectives on how digitalization changes or may change the conditions for how the tax ecosystem functions, from generating enough tax revenue to finance public sector activity effectively, fairly, and legitimately to practical issues of compliance and how digitalization affects how tax authorities and tax departments within companies work. This chapter summarizes the different contributions and offers some recommendations for how the tax ecosystem can be improved.
Department/s
- Rights, Regulations, and Society
- Lund Tax Academy
- LU Profile Area: Proactive Ageing
- Centre for Economic Demography
- Real Estate Science
- Department of Economics
- Socioeconomic Technology Studies (SoeTech)
- CIRCLE
Publishing year
2025
Language
English
Pages
195-203
Publication/Series
Taxation in the Digital Era: Economic, Legal, and Policy Challenges
Document type
Book chapter
Publisher
Springer Science and Business Media B.V.
Topic
- Economics
Status
Published
Research group
- Rights, Regulations, and Society
- Lund Tax Academy
- Socioeconomic Technology Studies (SoeTech)
ISBN/ISSN/Other
- ISBN: 9783031933646
- ISBN: 9783031933653