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Conclusions : A Move Toward a Tax System Fit for a Digital and Global Economy

Hansson, Åsa LU and Wernberg, Joakim LU (2025) p.195-203
Abstract

The tax system is essential for financing our public welfare and the public sector. The tax system and its capacity to generate tax revenue typically reflect the structure of the economy and as the economy changes the tax system needs to adapt. This anthology brings together different perspectives on how digitalization changes or may change the conditions for how the tax ecosystem functions, from generating enough tax revenue to finance public sector activity effectively, fairly, and legitimately to practical issues of compliance and how digitalization affects how tax authorities and tax departments within companies work. This chapter summarizes the different contributions and offers some recommendations for how the tax ecosystem can be... (More)

The tax system is essential for financing our public welfare and the public sector. The tax system and its capacity to generate tax revenue typically reflect the structure of the economy and as the economy changes the tax system needs to adapt. This anthology brings together different perspectives on how digitalization changes or may change the conditions for how the tax ecosystem functions, from generating enough tax revenue to finance public sector activity effectively, fairly, and legitimately to practical issues of compliance and how digitalization affects how tax authorities and tax departments within companies work. This chapter summarizes the different contributions and offers some recommendations for how the tax ecosystem can be improved.

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Please use this url to cite or link to this publication:
author
and
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
host publication
Taxation in the Digital Era : Economic, Legal, and Policy Challenges - Economic, Legal, and Policy Challenges
pages
9 pages
publisher
Springer Science and Business Media B.V.
external identifiers
  • scopus:105022346546
ISBN
9783031933653
9783031933646
DOI
10.1007/978-3-031-93365-3_9
language
English
LU publication?
yes
id
2fd8525e-2a70-4094-b5b9-eba291405a33
date added to LUP
2026-02-09 13:46:05
date last changed
2026-02-09 13:47:04
@inbook{2fd8525e-2a70-4094-b5b9-eba291405a33,
  abstract     = {{<p>The tax system is essential for financing our public welfare and the public sector. The tax system and its capacity to generate tax revenue typically reflect the structure of the economy and as the economy changes the tax system needs to adapt. This anthology brings together different perspectives on how digitalization changes or may change the conditions for how the tax ecosystem functions, from generating enough tax revenue to finance public sector activity effectively, fairly, and legitimately to practical issues of compliance and how digitalization affects how tax authorities and tax departments within companies work. This chapter summarizes the different contributions and offers some recommendations for how the tax ecosystem can be improved.</p>}},
  author       = {{Hansson, Åsa and Wernberg, Joakim}},
  booktitle    = {{Taxation in the Digital Era : Economic, Legal, and Policy Challenges}},
  isbn         = {{9783031933653}},
  language     = {{eng}},
  month        = {{01}},
  pages        = {{195--203}},
  publisher    = {{Springer Science and Business Media B.V.}},
  title        = {{Conclusions : A Move Toward a Tax System Fit for a Digital and Global Economy}},
  url          = {{http://dx.doi.org/10.1007/978-3-031-93365-3_9}},
  doi          = {{10.1007/978-3-031-93365-3_9}},
  year         = {{2025}},
}