The aim of the project is to analyze digital economy and its impacts on taxation.
The first phase of the project focuses on the measurement of the digital economy. The digital economy will be measured in value added terms which enables us to compare the size of the digital economy to the aggregate Finnish economy. The second phase of the projects concentrates on the impact of digitalization on taxation particularly on tax gaps.
The outcome of the project will be a quantitative model which can be used to assess the impact of the digital economy on taxation and the state revenues of Finland.