Year: 2025
Type: article
Abstract: In the context of a rapidly developing digital economy, fiscal policy needs to be adjusted to ensure efficiency, fairness and sustainability. This article explores the fiscal policies of various countries in the context of the digital economy, focusing on tax strategies and budget allocations. The article analyzes how countries are redesigning tax systems to collect taxes from digital transactions and examines government spending on digital infrastructure and innovation, highlighting the important role The importance of strategic investments in facilitating digital transformation.
Authors: Thi Hoa Nguyen, Thanh Huong Mai
Institution: University of Finance - Marketing
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4407927016