Table 1. Types of digital tax. ¹⁶ .

Types of digital tax	Description
Consumption taxes	Value-added taxes (VAT) and other taxes on the sale of final goods or services are consumption taxes. The consumption taxes have been growing to include digital goods and services.
Digital services taxes	The gross income taxes with a tax base, which comprise income gain from a particular digital goods and services, or according to the number of digital users in a nation, is known as digital services taxes.
Tax preferences for digital business	Tax preferences, are the policies for example like research and development (R&D credits, which lower the tax burden on digital business.
Digital permanent establishment rules	These are the policies on anything creates a permanent establishment for include digital organization that present virtually within a control.