Digital Economy and Beninese Taxation - AZO, Finagnon C. Phidias
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The taxation of digital activities is sometimes like squaring the circle for our States in general, and for Benin in particular. While it was already difficult for our tax authorities to apprehend the totality of taxable income, despite their multiple efforts, it is becoming increasingly difficult to do so when said income is obtained through digital activities.Indeed, digital activities demonstrate the limits of the principle of territoriality, which would have the tax rules apply to known physical spaces. But these spaces are less easy to determine when they are virtual. This book proposes…mehr

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Produktbeschreibung
The taxation of digital activities is sometimes like squaring the circle for our States in general, and for Benin in particular. While it was already difficult for our tax authorities to apprehend the totality of taxable income, despite their multiple efforts, it is becoming increasingly difficult to do so when said income is obtained through digital activities.Indeed, digital activities demonstrate the limits of the principle of territoriality, which would have the tax rules apply to known physical spaces. But these spaces are less easy to determine when they are virtual. This book proposes to describe the modus operandi of economic actors operating online and to draw the attention of our tax administrations to the new challenges to be met in terms of taxation in order to establish tax justice between taxpayers who carry out an activity located in a physical place and those who operate online.
Autorenporträt
Der Autor hat an der Nationalen Verwaltungsschule in Benin einen Abschluss in Steuerverwaltung erworben und an der Fakultät für Rechts- und Politikwissenschaften der Universität Abomey-Calavi (Benin) einen Master in Wirtschaftsrecht und Steuerwesen absolviert. Er setzt seine Suche nach einer Weiterbildung im Bereich Steuerwesen an der Universität Bordeaux in Frankreich fort.