Background: Built heritage in developed tourism destinations presents a resource of attractiveness, and its presentation through digital technology impacts the perception of culture. Objectives: The paper aims to determine opportunities for further development of digital promotion of cultural...

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...