Event: Enhancing Domestic Resource Mobilization Taxing Digital Trade Could Speed Pandemic Recovery 30 March 2022 Author / Speaker Richard Highfield Go Nagata View Document Addressing the impacts of the COVID-19 pandemic continues to challenge the fiscal management of just about all governments within the Asia and Pacific region. At the same time, the surge in e-commerce that largely coincided with COVID-19 has greatly boosted the potential for governments to bolster tax revenues by applying Value Added Tax (VAT) more effectively to digital trade. Disclaimer The views expressed on this website are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. By making any designation of or reference to a particular territory or geographic area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area. Download Topics Governance and Public Sector Management