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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Putri Nur Aisyah
Universitas Sriwijaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Digital Services Tax (DST) and Global Trade Conflicts: Balancing Fairness and Trade Relations Putri Nur Aisyah; Rina Tjandrakirana DP
Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i3.122

Abstract

This study examines the impact of the Digital Services Tax (DST) on global trade, tax fairness, and international tax reforms. Using a qualitative approach and a Systematic Literature Review (SLR) method, the research evaluates DST’s role in addressing tax base erosion while highlighting its economic and geopolitical implications. Findings reveal that DST increases government revenues, particularly in developing nations, but also exacerbates trade conflicts and legal uncertainties, deterring Foreign Direct Investment (FDI). While the OECD’s Pillars One and Two offer a multilateral alternative, their implementation remains complex and politically contested. The study concludes that achieving a sustainable digital tax system requires a balanced, cooperative framework to mitigate trade tensions and promote tax fairness.
Co-Authors Tjandrakirana, Rina