Date of Award

2022

Department

Accountancy

First Advisor

Dr. Arthur Petzel

Abstract

As technological and global environments continue to evolve, the tax environment attempts to keep pace by implementing digital service taxes (DSTs). This paper covers a literature review of the DSTs that have been enacted across the globe, the complaints surrounding them, how data is valued, and how DSTs are being implemented in the United States. Also discussed is research regarding the consumers’ perceptions surrounding data collection. The purpose of this paper is to better understand the current global situation of DSTs.

Available for download on Tuesday, May 16, 2023

Included in

Accounting Commons

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