Challenges to the Rule of Law in Taxation of the Digital Pornography Industry
Journal
Tax, Public Finance, and the Rule of Law
ISBN
978-1-50997-781-9
Type
book section
Date Issued
2025
Author(s)
Editor(s)
De Cogan Dominic
Brassey, Alexis
Hen, May
Abstract
The chapter examines the largely and regrettably unstudied issue of the rule of law in the taxation of the digital pornography industry. Digital pornography is a sophisticated global business that has developed over the last two decades and is dominated by large multinational enterprises (MNEs) using innovative organisational structures and reve- nue models. It is precisely this type of business that the Organisation for Economic Co-operation and Development (OECD) Pillar 1 reform proposals target. However, policy debates on comprehensive tax reform for the digital economy have completely neglected this sector, focusing on more conventional digital multinationals. This chap- ter seeks to fill some of these research gaps. It highlights both the general challenges of the digital economy, which are particularly evident when studying this industry, and the specific challenges that this industry faces, especially under Swiss domestic tax law. Such challenges often undermine the rule of law in tax policy, either from the perspective of the taxpayer or in terms of the proper administration of a tax system. The paper calls for legislative intervention, either at the national or international level, and argues for a closer examination of the digital pornography industry to develop a fairer and more effective corporate tax system.
Language
English
Book title
Tax, Public Finance, and the Rule of Law
Publisher
Hart Publishing
Publisher place
Oxford
Start page
305
End page
320
Pages
15
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9781509977802_Tax Public Finance and the Rule of Law 17.pdf
Size
610.2 KB
Format
Adobe PDF
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