Manuscript Number : GISRRJ225516

Equalisation (Google) Tax Levy on E-Commerce or Digital Economy

Authors(1) :-Dr. Neha Jaiswal

With expansions of information and communication technology, the supply and procurement of digital goods and services has undergone exponential expansion everywhere, including India. The Equalization Levy (EL) enacted by India was one of options in the BEPS Action 1 Report to deal with the tax challenges arising from the digitalization of the economy. India was the first country to introduce EL in 2016. At first, EL 2016 was only introduced in respect to specific advertising services. However, in 2020, the scope of EL was expanded to cover e-commerce transactions as well. This paper explores the various constitutional provisions in India on implementation of Equalisation Levy. The study also examines the number of users in Digital Public Infrastructure and Platform in India. These papers explore the Digital Public Ecosystem in the field of Finance, Health and Commerce in India.

Authors and Affiliations

Dr. Neha Jaiswal
Assistant Professor, Commerce, Rajiv Gandhi South Campus, BHU, Uttar Pradesh, India

Equalisation , Google, Tax levy, E-commerce, Digital, Economy

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Publication Details

Published in : Volume 5 | Issue 5 | September-October 2022
Date of Publication : 2022-09-10
License:  This work is licensed under a Creative Commons Attribution 4.0 International License.
Page(s) : 89-94
Manuscript Number : GISRRJ225516
Publisher : Technoscience Academy

ISSN : 2582-0095

Cite This Article :

Dr. Neha Jaiswal, "Equalisation (Google) Tax Levy on E-Commerce or Digital Economy ", Gyanshauryam, International Scientific Refereed Research Journal (GISRRJ), ISSN : 2582-0095, Volume 5, Issue 5, pp.89-94, September-October.2022
URL : https://gisrrj.com/GISRRJ225516

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