Fiscal policy for the digital economy: International experiences and recommendations

In the context of a rapidly developing digital economy, fiscal policy needs to be adjusted to ensure efficiency, fairness and sustainability. This article explores the fiscal policies of various countries in the context of the digital economy, focusing on tax strategies and budget allocations. The article analyzes how countries are redesigning tax systems to collect taxes from digital transactions and examines government spending on digital infrastructure and innovation, highlighting the important role The importance of strategic investments in facilitating digital transformation.

Authors

Publication Details

Journal
Journal of Finance & Accounting Research
Published
2025-02-01
DOI
https://doi.org/10.71374/jfar.v25.i1.25
Primary Topic
Economic and Technological Developments in Russia
Type
article
Field-Weighted Citation Impact
0.00
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article

Fiscal policy for the digital economy: International experiences and recommendations

Thanh Huong, Thi Hoa Nguyen
Journal of Finance & Accounting Research
Economic and Technological Developments in Russia
article

Fiscal policy for the digital economy: International experiences and recommendations

Thanh Huong, Thi Hoa Nguyen
article en

Abstract

In the context of a rapidly developing digital economy, fiscal policy needs to be adjusted to ensure efficiency, fairness and sustainability. This article explores the fiscal policies of various countries in the context of the digital economy, focusing on tax strategies and budget allocations. The article analyzes how countries are redesigning tax systems to collect taxes from digital transactions and examines government spending on digital infrastructure and innovation, highlighting the important role The importance of strategic investments in facilitating digital transformation.

Journal of Finance & Accounting Research
Openalex Percentile: Top 94%
Economic and Technological Developments in Russia
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Fiscal policy for the digital economy: International experiences and recommendations — Thanh Huong, Thi Hoa Nguyen · Journal of Finance & Accounting Research (2025) | TGRS Research Map | TGRS