ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book reviews revenue authority responses to the challenges of the digital economy together with cutting-edge tax administrative initiatives in service delivery and compliance, including such concepts as the use of big data, "tap and go” developments, the impact of artificial intelligence, and the use of algorithms. It discusses ideas involved in identifying relevant features of digital markets and business models, as well as the implications of the development of macro databases in the digital economy. The book explores viable solutions to the setback created by the COVID-19 pandemic and envisions future security for digital markets. It provides a perspective of cooperative compliance as a solution for tackling issues of tax evasion in developing economies. The book presents a case study of the reforms that have been implemented in India, focusing on the challenges brought about by digital taxation. © 2023 selection and editorial matter, Asian Development Bank Institute;individual chapters, the contributors