Income Taxation in Global Digital Economy: Challenges and Reform Directions in Light of OECD Proposals
Year: 2025
Type: article
Abstract: The article discusses the main challenges related to the taxation of income generated in the digital economy. Digital business models, based on user data and global operations, undermine the traditional rules of tax nexus, leading to base erosion and tax avoidance by multinational corporations. The author analyzes current legislative approaches, such as unilateral digital services taxes and OECD proposals, including the global minimum tax concept. The article emphasizes that an effective reform requires international cooperation and support for developing countries to ensure a fair and balanced tax system in the digital age.
Author: Mariusz Sokołek
Institution: John Paul II Catholic University of Lublin
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4414527486