The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...

This paper explores the use of Internet, including social networks, e-government services and e-commerce from the perspective of the digital divide. First, it aims to find out what factors explain the digital divide, considered as a multidimensional concept. Second, the article aims to identify...