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...

The literature on workplace electronic surveillance is dominated by abstract theoretical discussions, while the limited empirical study of surveillance has been confined to manufacturing. This paper offers a corrective firstly by locating surveillance in its legal context, and secondly by...

The aim of the presented study is to demonstrate the impact of regional specialization on total remuneration, disaggregated by gender in the ICT sector in Poland in 2012-2016. The first part of the article presents the general characteristics of the Polish ICT industry and shows (using the...