Abstract: Every internet user is affected by digital etiquette. Unfortunately, most of us are unable to keep up with the rate at which technology is being used. Problems with digital etiquette have persisted in society because of people's lack of education and understanding of these instruments....

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...