Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...

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...

Dynamic development of the Internet and electronic devices favours also its use in the marketing activity of enterprises what manifests itself in dynamic development of e-commerce or the use of the Internet for communication. Aim of this article is to evaluate the possibility of using Internet...