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...

Governments around the world want to develop their ICT and digital industries. Policymakers thus need a clear sense of the size and characteristics of digital businesses, but this is hard to do with conventional datasets and industry codes. This paper uses innovative "big data" resources to...

"This book highlights the main concepts of e-business as well as the advanced methods, technologies, and aspects that focus on technical support for professors, students, researchers, developers, and other industry experts in order to provide a vast amount of specialized knowledge sources for...

"This book highlights the main concepts of e-business as well as the advanced methods, technologies, and aspects that focus on technical support for professors, students, researchers, developers, and other industry experts in order to provide a vast amount of specialized knowledge sources for...

The Role of Big Data Technologies in Geographically Distributed Medical Organizations’ IT Service Architecture -- Key indicators, innovations, trends and main factors influencing transformation of the building construction industry in Russia -- Explaining the IT Value through the Information...

An online provider’s termination of a user’s online account can be a major-and potentially even life-changing-event for the user. Account termination exiles the user from a virtual place the user wanted to be; termination disrupts any social network relationship ties in that venue, and...

Despite the strong and consistent increase in the use of electronic payment methods worldwide, the diffusion of electronic wallets is still far from widespread. Analysis of the failure of electronic wallet uptake has either focused on technical issues or chosen to analyse a specific scheme...

The Web is the largest human information construct in history transforming our society. How can we understand, measure and model the Web evolution in order to design effective policies and optimize its social benefit? Early measurements of the Internet traffic and the Web graph indicated the...

In 2010, Web users ordered, only in Amazon, 73 items per second and massively contribute reviews about their consuming experience. As the Web matures and becomes social and participatory, collaborative filters are the basic complement in searching online information about people, events and...