Niswatil Mouna

n.mouna.1@research.gla.ac.uk

Research title: Three Essays on Digital Economy and Tax Avoidance

Research Summary

Understanding the digital economy is essential since, nowadays, most of the traditional forms of the economy have been substituted by this new form of economy. However, most of the research in this area are conducted using literature review. In addition, there are only limited research that relate both the digital economy and taxation.Therefore, the primary aim of the research is to contribute to the scarce empirical analysis that correlate the digital economy to tax avoidance behaviour conducted by corporations.

Grants

  • Financial Education and Training Agency, Ministry of Finance, Republic of Indonesia, 2020.
  • Joint Japan-World Bank Graduate Scholarship Program, 2013.

Conference

  • ACCA's Accounting for the Future Virtual Conference, December 1-3, 2020, Association of Chartered Certified Accountants, United Kingdom (participant).
  • 14th Digital Economics Online Conference, January 7-8, 2021, Toulouse School of Economics, France (participant).

Additional Information

  • Master of Arts in Economics, Yokohama National University, Yokohama, Japan.
  • Bachelor of Applied Science, Sekolah Tinggi Akuntansi Negara (Indonesian State College of Accountancy), Jakarta, Indonesia.