Introduction: Is the Current Tax System Fit for a Digitalized Economy?

The introduction explores how digitalization weakens and changes the relationship between physical presence and economic activity, and how this shift is exacerbated by new digital platform business models and a rise in intangible assets. The aim of the anthology is to take a multidisciplinary approach to investigate how digitalization impacts and may impact the ability to collect tax revenue and finance government expenditures, and propose suggestions for ways forward. Tax revenue is the foundation for financing public welfare and government activities, an essential cornerstone in all societies. The chapter questions whether it is time to update the way we tax and organize the tax system to make the system compatible with a digital and global society.

Hansson, Å., & Wernberg, J. (2025). Introduction: Is the Current Tax System Fit for a Digitalized Economy? In Taxation in the Digital Era. Springer Nature.