Information and Communication Technologies (ICTs) play a key role in starting and operating small-scale businesses. In Soweto, South Africa, mobile phones have sparked the creation of new business models and strategies among entrepreneurs. Their use is shown to help maintain relationships and...

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...