and how this pattern of physical movement will be affected by the digital revolution. …

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 Philippines identified the major barriers and challenges (i …

The study investigates the digital technology-financial inclusion nexus in 43 Sub-Saharan African countries between … heterogeneity and IV-Tobit to take into account the limited range in the dependent variables. At all levels, digital technology … conducted by computing a composite indicator of financial inclusion to determine how it is affected by digital technology. The …

Advances in digital technology are expanding the boundaries of firms. Digital platform firms, which leverage a … digital businesses. Competition laws need to be revisited to address the winner-take-all tendency of digital platform … businesses. Tax systems should also be updated to close the loopholes available to digital platform businesses so that they pay …

The report begins by looking at the components of the digital economy in the Philippines to understand its current … functionalities that these offer. This description proceeds to a more detailed example of the benefits of the digital economy by … case studies show that the inclusion of the digital economy is facilitated by developments in infrastructure. An …