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Value added tax (VAT) is an indirect tax that is payable upon the consumption of goods and services. Recently, the Government of Mauritius has introduced a new set of rules to extend the VAT system to non-resident providers of electronic services to consumers based in Mauritius. The purpose of this research paper is therefore to assess the adequacy and efficiency of the recent VAT amendments in terms of compliance requirements and collection measures and to identify loopholes in the present legal provisions.

The methodologies for the research are in essence comprised of the black letter approach which will analyse the legal provisions relating to VAT in Mauritius. A comparative analysis will also be conducted to find out the corresponding legal provisions relating to VAT on digital services in South Africa.

This research paper has highlighted some recommendations inspired by the laws of South Africa and the Organisation for Economic Cooperation and Development Based Erosion Profiting Shifting action plan which may be of use to Mauritius stakeholders when devising regulations on the imposition of VAT on foreign suppliers of digital services under Section 14B of the VAT Act.

To the author's best knowledge, this research paper is the first study conducted in the field of indirect taxation of foreign suppliers of digital services to residents of Mauritius.

The paper aims to consider how a country like Nigeria, with an underdeveloped tax system, can adapt its tax generation mechanisms to meet the challenges of digital commerce in the 21st century.

The paper adopts a doctrinal approach.

The paper recommends measures that could be adopted to enhance the efficiency of the current tax systems, to allow it to take advantage of opportunities presented by digital transactions.

To the best the authors’ knowledge, this paper is the first of its kind to consider the taxation of digital transactions in the Nigerian context.

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.

Introduction: The main feature of modern society today is the digital way of life combined with digitalisation. It affects every aspect of life. Today’s main drivers of change are modern electronic communications and high-speed internet connections or services created by digitalisation. Thus, digitalisation stimulates economic growth by creating new jobs, especially in the information and communication sector, increasing the savings of individuals and public and private companies, increasing productivity and providing new opportunities for personal development and motivation. Therefore, the digital economy poses significant challenges to the EU tax system. The identified tax challenges are nexus, data and characterisation, standard tax avoidance practices and direct and indirect tax risks. To address these challenges, the concept of Tax Administration 3.0 should be implemented. Under this concept, digital tools will make tax administration better organised and more efficient, both in combating abuse and improving the quality of tax reporting and compliance.

Aim: This study aims to present the digital economy’s direct and indirect tax challenges from an EU perspective. In addition, it will also present the current situation of the digital levy proposed by the European Commission and the level of Europe’s digital performance among EU member states.

Method: Following the Digital Economy and Society Index (DESI) methodology, Europe’s digital performance varied widely among EU member states between 2015 and 2020.

Findings: The results show that the digital sector is highly involved in tax planning practices and significantly affects Europe’s digital performance. Moreover, there is no consensus on implementing the digital levy in EU member states since only a few of the EU member states have implemented the digital levy. Based on the findings, the author proposes introducing the digital levy in all EU member states to restore and maintain the sustainability of public finance, especially after the crisis COVID-19.

E‐commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which were developed under the premise of a physical presence in a tax jurisdiction. A large number of countries in the world that impose Value‐Added Tax (VAT) on the supply of goods and services, including South Africa, are affected by this shift. The Organisation for Economic Cooperation and Development (OECD) has suggested a number of principles that should apply to consumption taxes in e‐commerce. These principles are intended to provide fiscal climates in which e‐commerce can flourish and ensure taxation systems that secure individual countries’ tax bases. A comparison between the OECD principles and the rules pertaining to the imposition of VAT in South Africa on the supply of digitised products reveals several discrepancies and uncertainties. A baseline survey among VAT specialists in South Africa, conducted in order to substantiate these findings, confirmed these discrepancies and uncertainties in practice.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Purpose: Evaluation of the reform of public policy of digital economy taxation in Ukraine under conditions of military threats.

Need of the Study: The global digital transformation of the economy gives the IT sector priority positions in shaping public policy goals. The world community is searching for optimal models of digital business taxation, which can enhance its global investment attractiveness. In 2021, Ukraine introduced new tax rules on digital services; however, the war launched on 24 February 2022 made irreversible changes for businesses. The Ukrainian government started a new special tax regime, whose impact on the business environment needs to be thoroughly studied.

Methodology: This research is based on the content analysis of the legal framework of state policy on taxation of digital economy services.

Findings: The authors found that the reforms in the taxation of digital economy services carried out in Ukraine are designed to create incentives for attracting foreign IT companies and can create an effective tax competitive advantage for our country. At the same time, the special facilitated tax regime for the period of martial law in Ukraine creates a certain buffer in counteracting the threatening economic consequences of the war in Ukraine.

Practical Implications: The study summarises major taxation amendments and special conditions under martial law in Ukraine that affect the development of the digital economy, which allows for assessing the consequences for the business environment in the national IT sector.