Metaverse: Introducing an Increasingly Complex Global Landscape for Tax Enforcement
DOI:
https://doi.org/10.33119/ASCASP.2022.2.3Keywords:
enforcement, metaverse, tax enforcement, strategic foresight, regulatory co-operationAbstract
This contribution focuses on the potential impact of the metaverse on tax enforcement. The analysis, intended to prompt discussion on the topic, rather than being an in-depth study of tax regimes, is divided into the perspective of private individuals/businesses and enforcers. The impact of the metaverse on the tax landscape is read from the view of a non-decentralised metaverse in the hands of the same current industry giants. Thus, some inputs are suggested to assess the need for an agile and collaborative regulatory approach, both between businesses and administrations as well as states.
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