Tax treatment of digital economy activities Using artificial intelligence technology

Document Type : Original Article

Author

Assistant Professor of Economics and Economic Legislation Faculty of Law - Zagazig University

Abstract

With the onset of the twenty-first century, economic activities underwent significant advancements, characterized by a strong inclination towards globalizing commercial markets. This shift was primarily driven by the emergence of new international communication and information technology capabilities. As a result of this economic development and the rapid growth of the digital economy, numerous challenges arose for existing tax systems in their attempts to effectively tax these transactions. The findings of this study indicate that while e-commerce has brought forth numerous benefits and opportunities, it has also raised concerns and confusion regarding tax treatment and fiscal collection. The inability of tax systems to adapt to these developments and events may lead to reduced efficiency in tax collection. In summary, the study concludes that the globalization of commercial markets and the growth of the digital economy pose significant challenges to existing tax systems. Failure to address these challenges and effectively respond to these developments may hinder the efficiency of tax systems.

Keywords

Files

Share

How to cite

Statistics