An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy
Year of publication: |
2021
|
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Authors: | Strauss, Helena ; Schutte, Danie ; Fawcett, Tyson |
Published in: |
South African journal of accounting research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 2376-3981, ZDB-ID 2822517-X. - Vol. 35.2021, 3, p. 239-262
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Subject: | crypto-assets | cryptocurrencies | digitalised economy | gig/shared economy | international tax | tax administration | tax reform | Steuerreform | Tax reform | Finanzverwaltung | Fiscal administration | Steuerpolitik | Tax policy | Digitalisierung | Digitization |
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