scholarly journals Analysis of Tax Authority Readiness in Tax Policy on Digital Economy

2020 ◽  
Vol 4 (1) ◽  
pp. 51
Author(s):  
Bambang Firmansah ◽  
Ning Rahayu
Keyword(s):  
Tax Policy ◽  
Business Models ◽  
Technology Development ◽  
Action Plan ◽  
Tax Avoidance ◽  
Digital Economy ◽  
International Taxation ◽  
The Social ◽  
Study Results ◽  
New Business

The social phenomenon effects of technology development known as digital economy presents new business models open many opportunities for tax avoidance schemes. So OECD recommends action plan on digital economy in action plan 1, but this recommendation has not yet become a priority for Indonesian tax authority. On the other hand, tax authority has not achieve the tax revenue target in the past five years, while it is generally known that digital economy transaction value is very large and has not been taxed. So it is urgent and necessary for Indonesia to immediately tax digital economy. So regulations and tax authority readiness are needed. Tax policy on digital economy is contained in Law number 2 of 2020. The study purpose is to analyze tax authority 's readiness to carry out tax policies on digital economy. This research method is a descriptive qualitative analytical method in narratives, tables and pictures in which researcher develops abstractions, theories and information from key informants. The theory used is the readiness, international taxation theory integrated with OECD recommendations. Based on study results showed that tax authority was ready but still needed improvements to the implementing regulations and improvement of human resources competency about digital economy.

scholarly journals THE WORLD DEVELOPMENT OF THE DIGITAL ECONOMY: THE MAIN DEVELOPMENT STRATAGEMS

2021 ◽  
Vol 2 (1) ◽  
pp. 91-96
Author(s):  
Olena Taranukha
Keyword(s):  
Business Model ◽  
Business Models ◽  
New Technologies ◽  
Technology Development ◽  
Well Being ◽  
Digital Economy ◽  
The Other ◽  
Innovative Solutions ◽  
The World ◽  
New Business

The digital economy allows to compose the new business models, digital platforms and services, which create new types of economic activity, as well as the transformation of traditional industries. Due to the industries transformation to the digital economy there is the transformation of the world economy, or rather the economy itself is being digitized The purpose of the paper is to reveal the essence and features of the digital economy formation and to consider what significant transformations will take place in the world by the analysis of major trends in the near future. Accumulating all the concepts, we can say that the digital economy is the rather complex term, but we can assume that its development is based on the key components According to forecast estimates, the most advanced retail companies will begin implementing the service of virtual and voice search of goods by 2022. This will require from the company the better understanding of the consumers wishes, their interests and intentions. Consider the main technological development trends for 2020-2025 based on the data of the major consulting agencies and the consulting company "Cartner" Figure 2 shows the forecast curve of the new technologies development. Innovative development triggers that will actively influence the technology development include the following: the Authenticated Provenance, Low-Cost Single Board Computers at the Edge, Self-Supervised Learning, BMI (Brain Machine Interface), active development of "Packaged Business Capabilities" services, Digital Twin of the Person and Composible Enterprises. The peak of disappointments will be Social Distancing Technologies and Secure Access Service. The source of expectations will be the development of Carbon-Based transistors technology and Human digital Ontologies. The formation of a productivity platform will be based on trends in Self-Development and Self-Education. Digital IT trends grow, evolve and acquire new properties of social technologies that can influence the structure of the community, form dependencies and demand. Therefore, companies, large corporations and government need to move to more flexible composite business architectures. The modular business model is based on four basic principles: modularity, efficiency, continuous improvement and adaptive innovation. This business model allows to move from rigid traditional planning to a flexible response to rapidly changing business needs. In general, it creates opportunities for innovative approaches, reduces costs and improves partnerships. It is important to pay attention to the other technologies in the new business model such as bundled business services, data factories, private 5G networks and embedded artificial intelligence. Thus, as a result of the research it is proved that the digital world is a completely new order of life, which requires to change our thinking. The person should be always focused on the new technologies and methods in order the enterprises remain competitive and constantly developed, it will promote the economy development and the growth of well-being of the society. So, taking into account the global trends in technology development, Ukraine has to adapt to the new standards quickly and implement innovative solutions for the economic development. The digitalization of the economy, on the one hand, is the key to economic success, on the other hand, it is the driving force in the conditions of the conceptual understanding of the digital economy essence. The growth of the quality and innovation level of domestic goods and services should provide not only sustainable economic growth, but also competitive advantages with further integration into the EU. At the same time, there is the relevant need of the scientific and technological research, the formation of a certain business ("digital") culture, the implementation of smart city ideas in Ukraine based on the development of local communities and the emergence of new initiatives and proposals for innovative solutions.

Analisis Kesiapan Otoritas Pajak dalam Pemajakan atas Ekonomi Digital

2020 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Bambang Firmansah ◽  
Ning Rahayu
Keyword(s):  
Business Models ◽  
Online Advertising ◽  
Rapid Development ◽  
Tax Avoidance ◽  
Digital Economy ◽  
Social Phenomena ◽  
Digital Revolution ◽  
New Business ◽  
Information And Communication ◽  
New Business Models

The patterns, forms of human behavior and the presence of many new forms of business today such as e-commerce, payment services, application services, online advertising, cloud computing, high frequency trading, participative networked platforms are influenced by the digital revolution as formulated by the OECD. Social phenomena as an effect of the rapid development of information and communication technology (ICT) known as the digital economy will certainly also change the patterns of business individuals and organizations throughout the world. With the presence of various new business models, there are many opportunities for tax avoidance schemes that are usually dominated by multinational entities (MNE). Based on this, the OECD recommends several action plans, one of which is about the digital economy. The need to detect the digital economy by the tax authorities of world countries such as Indonesia is now very large. Related to this the Indonesian government issued a unilateral regulation namely Perpu Number 1 of 2020 which later became Law No. 2 of 2020, one of which regulates taxation of the digital economy. The Indonesian tax authority seeks to respond to the dynamics of the internal and external environment called organizational readiness. This study wants to analyze whether the Indonesian tax authority is ready to tax the digital economy.

DIGITAL ECONOMY AND GLOBALIZATION: THE IMPORTANCE OF DIGITAL ENTREPRENEURSHIP DEVELOPMENT

2020 ◽  
Vol 6 (3) ◽  
pp. 17-20
Author(s):  
Farxod Tursunov ◽  
Keyword(s):  
Business Models ◽  
Digital Economy ◽  
Management Systems ◽  
Entrepreneurship Development ◽  
New Business ◽  
Definition Of ◽  
Digital Enterprise ◽  
New Business Models ◽  
Digital Entrepreneurship

The article discusses the role of the digital economy in the development of the country, how it becomes the basis of the economy, new business models and management systems. The opinion of scientistsis analyzed, a definition of a digital enterprise is given

Economic and legal regulation of economic activity in the formation of Industry 4.0

2021 ◽  
pp. 105-110
Author(s):  
Nataliya Vnukova
Keyword(s):  
Economic Activity ◽  
Industry 4.0 ◽  
Business Models ◽  
Legal Regulation ◽  
Digital Economy ◽  
Main Body ◽  
National Academy Of Sciences ◽  
Industrial Economics ◽  
New Business ◽  
Develop Technology

Problem setting. The development of the digital economy, taking into account international experience, provides a comprehensive analysis of the regulation of economic activity in relation to the application of Industry 4.0 technologies. Conditions for the development of the digital economy and society provide a thorough analysis of economic and legal regulation of economic activity on the use of innovations in Industry 4.0. Actualization of processes is enhanced by the practical actions of various stakeholders, which emphasizes the need for economic and legal support of this process. Therefore, there is a need to develop recommendations for identifying changes in the economic and legal regulation of the actions of economic entities to develop technologies in Industry 4.0. Analysis of resent researches and publications. OECD conducted a study on the development of digital economy and new business models (2014), Polish scientists R. Pukala, M. Ratajczak, Wozniak Jechorek B. consider the problems of communication in the context of digitalization and startups, recommendations for enterprise development in Industry 4.0 on the basis of their intellectualization provided by researchers of the Institute of Industrial Economics of the National Academy of Sciences of Ukraine N. Bryukhovetskaya and O. Chorna. Plakitkin by Yu. and L. consider programs of Industry 4.0 and digital economy. Target of research. Development of theoretical provisions and practical recommendations for determining changes in the economic and legal regulation of the actions of economic entities to develop technology 4.0 Industry. Article’s main body. The current changes in the regulation of economic activity that occur during the development of Industry 4.0 are considered. An innovative approach to the use of modern search engine Google Trends to determine the interest in the digital economy in the world, the results of a survey to understand the concept of Industry 4.0 and determine the potential level of interest of businesses in Ukraine to invest in the industry 4.0 Conclusions and prospects for the development. To regulate economic activity in the context of the development of Industry 4.0 requires developments in the field of law, the results of the survey indicate the need for further analytical and organizational activities to increase the interest of different categories of businesses in the development of Industry 4.0.

The Support of E-Collaboration Technologies for a Blood Bank

2009 ◽  
pp. 701-705
Author(s):  
P. Sasi Kumar ◽  
P. Senthil ◽  
G. Kannan ◽  
A. Noorul Haq
Keyword(s):  
Business Models ◽  
Technology Development ◽  
Market Value ◽  
Social Aspects ◽  
The Internet ◽  
Common Task ◽  
The Social ◽  
Blood Banks ◽  
Electronic Technologies ◽  
Collaboration Technologies

E-collaboration technologies are broadly defined as electronic technologies that enable collaboration among individuals engaged in a common task (Kock, Davison, Ocker, & Wazlawick, 2001; Kock & Davison, 2003; Kock 2004, 2005). The reasons to enter inside the Internet are huge market value and effective data transactions (Perkins, 2000). The developments of electronic collaborations turn out the hard task into a soft one. This technology development allows the whole sectors to leverage the powers of the Internet and communication network to coordinate their efforts and the e-business models have provided the workable infrastructure for group communication and information processing (Jian Cai, 2004). Many published studies have also shown that, besides technologies the social aspects are essential for the success of collaboration (Briggs, 2003; Easley, 2003). The social aspects that lie behind this article are the speedy and effective services provided by the collaboration technologies for the patients. This article mainly speaks on how the deficiency of the blood can be solved by the blood banks. For this purpose a standard model has been created, in which the blood donors can be connected electronically with patients under the network assistance provided by the blood banks and the hospitals.

Internet Technology-Based Tools Utilization in the Workplace of Contemporary Organizations

2009 ◽  
pp. 570-576
Author(s):  
Janusz Wielki
Keyword(s):  
Work Environment ◽  
Business Models ◽  
Small Degree ◽  
Digital Economy ◽  
Internet Technology ◽  
The Internet ◽  
Internal Work ◽  
New Business ◽  
The Impact ◽  
New Business Models

Currently there are many studies which deal with the impact of the Internet and Internet technology-based tools on organizations. Most of them are focused on such issues as the opportunities which have emerged with the development of the digital economy, possible new business models, establishing new kind of relations with customers, and security aspects. The impact of Internet technology-based tools on the internal work environment of organizations is an issue which is relatively rarely analyzed. Although more and more publications concerning this field are being released, they are only focused to a small degree on the challenges connected with the utilization, and, particularly, the misuse, of Internet technology-based tools in the workplace. Thus, this article is an attempt to deal with this issue in a more holistic way.

The Support of E-Collaboration Technologies for a Blood Bank

2011 ◽  
pp. 584-588
Author(s):  
P. Sasi Kumar ◽  
P. Senthil ◽  
G. Kannan ◽  
A. Noorul Haq
Keyword(s):  
Business Models ◽  
Technology Development ◽  
Market Value ◽  
Social Aspects ◽  
The Internet ◽  
Common Task ◽  
The Social ◽  
Blood Banks ◽  
Electronic Technologies ◽  
Collaboration Technologies

E-collaboration technologies are broadly defined as electronic technologies that enable collaboration among individuals engaged in a common task (Kock, Davison, Ocker, & Wazlawick, 2001; Kock & Davison, 2003; Kock 2004, 2005). The reasons to enter inside the Internet are huge market value and effective data transactions (Perkins, 2000). The developments of electronic collaborations turn out the hard task into a soft one. This technology development allows the whole sectors to leverage the powers of the Internet and communication network to coordinate their efforts and the e-business models have provided the workable infrastructure for group communication and information processing (Jian Cai, 2004). Many published studies have also shown that, besides technologies the social aspects are essential for the success of collaboration (Briggs, 2003; Easley, 2003). The social aspects that lie behind this article are the speedy and effective services provided by the collaboration technologies for the patients. This article mainly speaks on how the deficiency of the blood can be solved by the blood banks. For this purpose a standard model has been created, in which the blood donors can be connected electronically with patients under the network assistance provided by the blood banks and the hospitals.

scholarly journals The Digitalisation of the Economy: Russia in the Context of Global Transformation

2019 ◽  
Vol 12 (4) ◽  
pp. 32-38 ◽  
Author(s):  
Z. V. Basaev
Keyword(s):  
Business Models ◽  
Direct Interaction ◽  
Special Kind ◽  
Digital Economy ◽  
Global Trends ◽  
Economic Relations ◽  
Russian Economy ◽  
New Business ◽  
History Of ◽  
Definition Of

The article deals with the analysis of global trends and processes of transformation of the Russian economy associated with the increasing digitalisation. The author showed the modern manifestations of this transformation and revealed the consequences of digitalisation of the world economy, including the reduction of transaction costs, the emergence of new business models, the exclusion of intermediaries due to direct interaction between the consumer and the supplier. The author notes the absence of a generally accepted scientific definition of the digital economy both in Russia and abroad, separately analyses the history of this concept, reveals in detail the modern approaches to the definition of the term. The author concluded that most experts consider the digital economy as part of the socio-economic relations or a special kind of economic activity, based on new methods of processing, storage and transmission of data. The author also presented the features of the formation of the domestic digital economy. Finally, the author identified the problems and possible directions for using digital technologies that contribute to the reduction of technological backwardness in Russia.

scholarly journals Digitalization of the economy as a pedagogical problem

2021 ◽  
Vol 27 (4) ◽  
pp. 99-106
Author(s):  
N. B. Strekalova ◽  
O. I. Podulybina
Keyword(s):  
Professional Training ◽  
Business Models ◽  
Scientific Literature ◽  
Digital Technologies ◽  
Digital Economy ◽  
High Tech ◽  
It Infrastructure ◽  
New Business ◽  
Main Components ◽  
New Business Models

The article provides an overview of trends in the digital economy that affect the professional training of a modern specialist. The essence of the concept of digitalization and its main components are determined, the author's interpretation of this concept is given. Particular attention is paid to the signs of a digital economy: the presence of a high-tech IT infrastructure, processing of big data based on modern digital technologies, the creation of digital solutions (products, platforms), the design of new business models. A theoretical analysis of scientific literature was carried out and a list of competencies that a specialist in the digital economy should possess was identified. To confirm the results obtained, an analysis of the opinions of employers was carried out, on the basis of which the most significant competencies and professional qualities of a specialist in the digital economy were identified. Based on the results of the analysis of employers' requirements for modern specialists, the tasks of vocational education for the training of a specialist in the digital economy were identified.

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