Renuka’s Research: Urgency of Tax Justice in the Digital Age
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The Urgency of Tax Justice in the Digital Age: Why Renuka’s Research Demands Public Discourse?? By Advocate C.V. Manuvilsan In an era where digital transactions have overtaken traditional business models, Renuka V.’s doctoral research on the taxation of the digital economy stands as a crucial piece of scholarship. Her work, " T he Fairness of Laws that Tax Digital Economy in the Backdrop of Concepts and Theories of Taxation ," is not just an academic exploration—it is a call to action for governments, policymakers, legal professionals, and society at large. Why Must We Discuss the Synthesis of Her Work? 1. The Digital Economy Has Redefined Economic Borders For centuries, taxation has been deeply rooted in the concept of territorial jurisdiction —a business had to have a physical presence in a country for tax liability to arise. However, multinational digital giants like Google, Facebook, Amazon, and Apple operate in numerous c...