Digital Economy Taxation in ASEAN: Comparative Approaches and Equity Challenges

Abstract

The digitalization of the economy has posed significant challenges to taxation across Southeast Asia. This paper compares digital taxation approaches in Indonesia, Singapore, and Vietnam to assess their equity and justice implications. Using comparative legal analysis, the study examines VAT on digital services, withholding mechanisms, and nexus rules. The findings reveal divergent policy approaches reflecting varying levels of administrative capacity. The paper argues that lack of regional coordination risks regulatory arbitrage. The global contribution of this study lies in providing a regional perspective on digital tax justice in developing and middle-income economies. The ASEAN experience informs global debates on equitable digital taxation frameworks.