CHÍNH SÁCH THUẾ ĐỐI VỚI DỊCH VỤ KỸ THUẬT SỐ TRÊN THẾ GIỚI VÀ KINH NGHIỆM CHO VIỆT NAM

Abstract

The digital economy has grown enormously and affected the entire global economy. Increased international digital trade makes established tax rules in need of updating. Despite constraints and difficulties in formulation and implementation, digital tax policies are still important solutions to effectively implement countries' fiscal policies. This study examines relevant tax policies for digital services in the world and draws experiences in improving Vietnam's tax policies.