Purpose: Our research shows that considering well suited NoSQL databases is beneficial for logistics tasks. For answering tasks we rely on the widespread methods of Data Mining. We stress that using relational databases as basis for Data Mining tools cannot cope with the growing amount of data...

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...