Tax administration and reform within the digitalised economy is an ongoing global debate. In the study, the global tax response to various elements introduced by the digitalisation of the economy is synthesised, analysed and evaluated. The study is set apart from other studies, as it provides a global and holistic overview of current tax reform of all major tax types impacted by the digitalisation of the economy. The study’s results are based on evidence collected for 120 countries worldwide and reflect that while the digitalised economy is regarded as borderless and digitalised, current international responses remain influenced by country borders and traditional tax principles that have led to global tax reform that is complex, expensive and difficult for highly digitalised multinational entities to comply with. The findings further indicate that although the recommended interim tax measures (where applicable) were adopted in principle by the majority of countries worldwide, the application of these measures lacks uniformity. It can further be deduced that international tax response to the digitalisation of the economy does not fully embrace and acknowledge the hybrid nature and digital environment of the business models associated with a digitalised economy.

数字化经济中的税收征管和改革是一场持续的全球辩论。在这项研究中，综合、分析和评估了全球对经济数字化引入的各种要素的税收反应。该研究与其他研究不同，因为它提供了对受经济数字化影响的所有主要税种的当前税收改革的全球和整体概述。该研究的结果基于为全球 120 个国家收集的证据，反映出虽然数字化经济被视为无国界和数字化，但当前的国际反应仍然受到国界和传统税收原则的影响，导致全球税收改革复杂、昂贵高度数字化的跨国实体难以遵守。调查结果进一步表明，虽然建议的临时税收措施（如适用）被全球大多数国家原则上采纳，但这些措施的应用缺乏统一性。可以进一步推断，对经济数字化的国际税收反应并未完全接受和承认与数字化经济相关的商业模式的混合性质和数字环境。