QUALITY AND SAFETY IN THE DIGITAL ECONOMY: SPECIFICS OF DEVELOPING COUNTRIES

2021 ◽  
Vol 15 (3) ◽  
pp. 773-796
Author(s):  
Sergei G. Vagin ◽  
Yuri N. Lascencov ◽  
Maria E. Konovalova ◽  
Eugene V. Frank
Keyword(s):  
Developing Countries ◽  
Digital Economy ◽  
Quality And Safety

scholarly journals TAXATION ARISING FROM DIGITALISATION: ISSUES AT STAKE

2021 ◽  
Author(s):  
Silvia Velarde Aramayo ◽  
Keyword(s):  
United States ◽  
European Union ◽  
Developing Countries ◽  
Tax Avoidance ◽  
The United States ◽  
Digital Economy ◽  
Tax Structure ◽  
The European Union ◽  
International Consensus ◽  
European Union Countries

The OECD is leading global efforts to reach an international consensus around the BEPS Project with the G20 support. Action 1 works on the tax challenges of the digital economy and its proposals have been made with the «inclusive framework» participation that brings together more than 137 countries. The article focuses on the legitimacy, operation, and consequences of all this work for developing countries that, according to estimates of the UNCTAD, lost annually U$100 billion due to tax avoidance schemes by MNEs. The OECD/G20 inclusive framework is designing a new global tax structure and its proposals attempt to introduce new rules on taxing rights allocation and distribution. At the same time, some countries have adopted unilateral measures in order to tax some digital businesses. Finally, the European Union Countries continue to delay the adoption of the CCCTB and DST Directive proposals, and the United States has introduced the GILTI legislation that seeks to tax the global intangible income. Everything seems to indicate that in the next years the international tax architecture will be changed in deep.

scholarly journals Digital Service Taxes and Their Application

2021 ◽  
Author(s):  
Megersa Kelbesa
Keyword(s):  
Developing Countries ◽  
Economic Impact ◽  
Developing Economies ◽  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Developed Countries ◽  
Evidence Base ◽  
Digital Economy ◽  
Economic Activities ◽  
Digital Service

Many developing economies have seen a rise in e-commerce activity within their borders, and a decline in income from traditional industries as a result of COVID-19, meaning the digital economy offers a potentially unexploited source of tax revenue. . As a result, more developing countries may soon begin adopting some sort of digital tax. The economic activities which may be subject to the Digital Services Tax (DST) may vary from country to country. It will, therefore, be necessary for businesses operating in multiple jurisdictions across developing countries to keep up with the changes in digital taxes. Before implementing a DST scheme, developing countries are advised to perform an in-depth cost-benefit analysis and due considerations. Some developing (and several developed) countries have already unilaterally implemented a “provisional” DST system. Other developing countries are on the process of implementing DST or have simply announced that they will implement a DST soon. Although most of the countries so far actively working on DST (are rich countries, a growing list of developing countries are joining the process. Some examples include the following: Malaysia, Indonesia, Kenya, Nigeria, Argentina and, Chile. It is important to mention that the literature on DST is very limited – although growing, and the evidence base around the economic impacts is particularly scarce. This is partly due to the quite recent nature of DST implementation. The evidence is even scarcer for developing countries – Due to these limitations, this rapid evidence review looks at different types of available literature – including reports and blogs issued by international financial institutions and development agencies. The rest of the report will give an overview of key proposed approaches to tax the digital economy, provide a very brief account of the economic impact of DST, provide a brief mapping of the implementation of digital service taxes in developing countries, provide a brief description of each DST system and about the economic impact of the DST, finally a brief account or attributes of a “good” DST system.

scholarly journals Challenges in developing a digital economy in developing countries :

2020 ◽  
pp. 84-100
Author(s):  
Tuul Damba-Ochir
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Developing Nations ◽  
Digital Economy ◽  
Developing Nation ◽  
Current State

The digital economy is a key catalyst for the economic growth of developing nations. However, because developing nations often lack the resources needed to grow in this area, it is essential for a developing nation to focus on identifying obstacles and to strategize toward long-term improvement. We study the current state of digital economies among developing nations, and evaluate the causes of their limitations. Specifically, we use the Russian Federation’s strategy for the development of their digital economy as a case study for identifying common issues that developing nations face in this area. Хөгжиж буй орнуудын дижитал эдийн засгийн хөгжилд тулгарч буй бэрхшээл: ОХУ-ын жишээн дээр Хураангуй: Эдийн засгийн хөгжлийг хурдасгагч гол түлхүүр болох дижитал эдийн засгийн үр өгөөжийг хүртэх боломж хөгжиж буй орнуудад бий. Гэхдээ тэдэнд нөөц, бололцоо хангалтгүй. Иймээс улс орнууд асуудлаа судалж, тодорхойлж, бодлогоо боловсруулах шаардлагатай. Энэхүү хэрэгцээ, шаардлагыг үндэслэн хөгжиж буй орнуудад тулгамдаад байгаа дижитал дэд бүтцийн хөгжлийн бодит байдал, хоцрогдолтой тал, мөн дижитал эдийн засгийн таатай орчин, тогтолцоог бүрдүүлэхэд тулгарч буй бэрхшээлийг судалж үзлээ. Мөн хөгжиж буй орон болохынх нь хувьд ОХУ-ын дижитал эдийн засгийн бодлого, төлөвлөлт, өнөөгийн байдлыг судлахдаа хөгжиж буй орнуудад тохиолддог нийтлэг бэрхшээл сорилтын ерөнхий бүтцэд тулгуурлан үзэв. Түлхүүр үгc: дижитал эдийн засаг, ОХУ, хөгжиж буй орон

Influence of Information and Communication Technologies (ICTs) on the Digital Economy

2021 ◽  
pp. 398-418
Author(s):  
Iguehi Joy Ikenwe ◽  
Charity Onoimiuko Adetona ◽  
Ose Francis Ose-Abame
Keyword(s):  
Developing Countries ◽  
Information And Communication Technologies ◽  
Communication Technologies ◽  
Radical Change ◽  
Developing Nations ◽  
Digital Economy ◽  
Digital Transformation ◽  
Skill Sets ◽  
Ict Implementation ◽  
Information And Communication

The economy has taken a new facet in recent times through technologies like Information and Communication Technologies (ICT), ushering radical change in all sectors in developed and developing nations. ICT has transfigured the traditional services and productivity of libraries and other organizations to more sophisticated methods. A powerful catalyst of this change is digital transformation, integrating ICTs into the economy, referred to as the “digital” economy. However, the chapter identified ingredients of the digital economy, and spheres ICT have influenced the digital economy. Information and Communication Technology Council (ICTC) and Spires and Barlett frameworks were adopted to buttress digital skill sets required for functioning effectively in the digital economy. Additionally, the chapter examines the promising future of ICT and the importance of entrepreneurship. Challenges were identified to affect full ICT implementation by developing countries in the digital economy. The chapter concluded that ICT is a key determinant and contributor to economic development in many nations.

scholarly journals Healthcare quality and safety in developing countries

2015 ◽  
Vol 27 (4) ◽  
pp. 239-239 ◽  
Author(s):  
Shabbir Syed-Abdul ◽  
Usman Iqbal ◽  
Yu-Chuan (Jack) Li
Keyword(s):  
Developing Countries ◽  
Healthcare Quality ◽  
Quality And Safety

scholarly journals Product Traceability as a Mechanism for Ensuring Quality and Safety in Digital Economy

2020 ◽  
Vol 940 ◽  
pp. 012079
Author(s):  
Anna Vinogradova ◽  
Olga Kotomenkova ◽  
Denis Kotomenkov ◽  
Ekaterina Bagryantseva ◽  
Natalia Snytkova
Keyword(s):  
Digital Economy ◽  
Quality And Safety

scholarly journals Enhancing online business sector: digital trust formation process

2021 ◽  
Vol 5 (2) ◽  
pp. 87-93
Author(s):  
Tsotne Zhghenti ◽  
Vakhtang Chkareuli
Keyword(s):  
Developing Countries ◽  
Soviet Union ◽  
Formation Process ◽  
Free Market ◽  
Digital Economy ◽  
Business Sector ◽  
Forming Process ◽  
The Soviet Union ◽  
Trust Formation ◽  
Online Business

The paper reviews Georgia's digital trust formation process and underlines the most important challenges for the online business sector. This research can be generalized for most developing countries where the digital transition process is on the agenda, especially for countries that have recently emerged from economic-political transition. Georgia has completed the transition from a centrally planned economic system (the heritage of being part of the Soviet Union) to a free market economy. Although trust in institutions is improving gradually, mistrust in business processes is still a great challenge for local business sectors. A wide-reaching lockdown caused by the 2020-2021 COVID-19 pandemic pushed both firms and individuals further towards online activity worldwide. In this regard, trust has become the key determinant in facilitating electronic transactions. Technological advances are providing dozens of tools to improve customer satisfaction and trust, which should lead to customer loyalty. On the other hand, lack of digital skills and digital security problems raises digital untrust concerns. Therefore, trust research in the digital economy is becoming more actual for academic or business studies. Digital trust is a multidimensional factor that is under the influence of digital and physical operations. In Georgia, businesses have to overcome obstacles built-in people's minds as a heritage of the Soviet Union. Georgia was a part of the Soviet Union for 70 years, which critically degraded the trust of both formal and informal institutions. Therefore, building digital trust in business is getting more complex as it includes traditional trust problems and digital challenges too. The main research purpose in this paper is to present the digital trust forming process in Georgia to reveal the major problems. This study involved the trust stack model in analysing three different stages of trust formation in the Georgian digital economy (trust in the idea, trust in the platform, trust in the individual). The research identified challenges and steps which should be carried out soon. Research academic findings and methodological approaches can be used to analyze other developing countries whose economies are influenced by the digital transformation process.

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