Innovative financial services and improved ways of doing business have emerged on the back of the rapidly growing digital economy, a field that has been growing exponentially over the past 10 years.

The digital economy is extremely diverse, driving e-commerce, app stores, online advertising, online payment services, and cloud computing among a wide range of fields.

Because the digital economy operates in an environment lacking regulations, achieving fair taxation is a challenge. Wawan Juswanto and Rebecca Simms explain.

Read the transcript

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Read the policy brief

https://www.adb.org/publications/fair-taxation-digital-economy

About the author

Wawan Juswanto was a senior economist and Rebecca Simms was an associate at the Asian Development Bank Institute when the research was conducted.

Know more about ADBI’s work

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