DIGITAL ECONOMY: REFLECTION OF NEW TRENDS IN TAX POLICY AND FINANCIAL PRACTICES

Abstract

This article examines the evolving landscape of the digital economy and its
implications for tax policy and financial practices. As technology continues to reshape traditional economic
models, governments face challenges in adapting tax regulations to capture revenue from digital transactions
and ensure fairness across sectors. The emergence of new business models and digital platforms complicates
the enforcement of tax laws, leading to debates over international cooperation and regulatory frameworks.
Furthermore, the shift towards digital currencies and decentralized finance introduces additional complexities
for taxation and financial regulation. This article analyzes current trends in the digital economy, explores their
impact on tax policies and financial practices, and discusses potential strategies for addressing these
challenges in a rapidly evolving economic environment.