Digital Economy and Beninese Taxation

Taxation of digital activities in Benin: myth or reality?

Finagnon C. Phidias AZO (Autor)

Buch | Softcover

108 Seiten

2022
Our Knowledge Publishing (Verlag)
978-620-5-44274-6 (ISBN)

Infos

The taxation of digital activities is sometimes like squaring the circle for our States in general, and for Benin in particular. While it was already difficult for our tax authorities to apprehend the totality of taxable income, despite their multiple efforts, it is becoming increasingly difficult to do so when said income is obtained through digital activities.Indeed, digital activities demonstrate the limits of the principle of territoriality, which would have the tax rules apply to known physical spaces. But these spaces are less easy to determine when they are virtual. This book proposes to describe the modus operandi of economic actors operating online and to draw the attention of our tax administrations to the new challenges to be met in terms of taxation in order to establish tax justice between taxpayers who carry out an activity located in a physical place and those who operate online.

Autor

A graduate of the National School of Administration in Benin in tax administration, and holder of a master's degree in business law and taxation from the Faculty of Law and Political Science at the University of Abomey-Calavi (Benin), the author is pursuing his quest for perfection in taxation at the University of Bordeaux in France.

Produkt-Details

• Erscheinungsdatum: 14.05.2023
• Sprache: englisch
• Maße: 150 x 220 mm
• Gewicht: 179 g
• Themenwelt: Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Schlagworte: digital • economy • ICT • Taxation
• ISBN-10: 620-5-44274-4 / 6205442744
• ISBN-13: 978-620-5-44274-6 / 9786205442746
• Zustand: Neuware