作为数字税收工具的技术架构

IF 1.3 Q1 LAW
Laws Pub Date : 2024-02-01 DOI:10.3390/laws13010007
A. Cahyadini, Sherly Ayuna Putri, Tasya Safiranita, Muhammad Jaka Hidayat
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引用次数: 0

摘要

数字化转型推动了技术进步和公众对互联网络的广泛使用,从而导致数字平台用户的增长。这种增长极有可能通过深入了解用户行为来提高平台利润。此外,数字平台通过货币化产生收入。本研究旨在探讨技术架构作为印尼数字税征收工具的作用和挑战,并进一步了解印尼和世界多个国家的数字税安排。本研究采用规范法学方法,在不排除实地经验事实的情况下,对法律中制定的规范或规则进行研究。研究结果表明,数字税的征收、实施和监管具有潜力,同时也面临各方面的挑战。其成功与否取决于能否克服这些挑战,同时最大限度地利用技术架构的机遇来增加数字税收。此外,为了规范数字税收本身,政府可以更新和整合数字税收安排,并就征收数字税收的安排或原则与其他相关方开展合作。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Technology Architecture as an Instrument for Digital Taxation
Digital transformation fuels technological advancement and widespread public use of Internet networks, leading to a growth in digital platform users. This increase is highly likely to boost platform profits by obtaining more insights into user behavior. Additionally, digital platforms generate income through monetization. The purpose of this research is to examine the role and challenges of technology architecture as an instrument of digital tax imposition in Indonesia and to see further the digital tax arrangements in Indonesia and several countries in the world. This research uses a normative juridical approach by examining the norms or rules formulated in law without excluding empirical facts in the field. The results show that the imposition, implementation, and regulation of digital taxes have potential and challenges from various aspects. Their success will depend on the ability to overcome these challenges while maximizing the opportunities of technological architecture to increase digital taxes. Furthermore, to regulate digital tax itself, governments can update and integrate digital tax arrangements, as well as collaborate with other related parties regarding the arrangements or principles used for the imposition of digital tax.
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来源期刊
Laws
Laws LAW-
CiteScore
2.00
自引率
16.70%
发文量
77
审稿时长
11 weeks
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