Comparative Analysis of Digital Taxation Frameworks Across Emerging and Developed Economies

Abstract

The rapid expansion of the digital economy has significantly challenged traditional taxation systems, prompting governments worldwide to reconsider how value is created and taxed across jurisdictions. This study provides a comparative analysis of digital taxation frameworks in both emerging and developed economies, examining their structural differences, policy approaches, and economic implications. By analyzing key models such as Digital Services Taxes (DSTs), Value-Added Tax (VAT) adaptations, and multilateral initiatives, the research evaluates their effectiveness in addressing base erosion and profit shifting (BEPS). The findings highlight disparities in administrative capacity, policy objectives, and international alignment, offering insights into the future of equitable and sustainable digital taxation.