Table 5. Challenges of digital taxation.

Paper	Challenges
28 Beebeejaun (2021)	“Affordability obstacles are faced by customers as digital taxes add on to the cost of ownership of digital services”
	“A reduction in infrastructure investment by foreign suppliers as these taxes decrease the amount available for capital expenditure”
	“Slowing down of the adoption of new technology in countries where digital taxes are imposed, which may hinder economic growth and development of such countries”
	“The emergence of abusive tax avoidance schemes which leads to loss of tax revenue to host countries where digital services are being provided”