Published Paper Details:

Digital economy refers to an economy that supports digital computing technologies, though we have a tendency to progressively understand this as conducting business through markets supported by the web and also the World Wide net. The objective of the research is To analyse the significance difference between digital tax results in double taxation and age of the respondents. To determine significance difference between digital taxes are not discriminatory in India and gender of the respondents. To examine the significance difference between India has expanded the scope of the equalisation levy over the last few years, to tax non resident digital entities among occupations of the respondents. Descriptive Research is used for the purpose of the study. The methodology used by the researcher is a convenience sampling method to collect samples. The sources used are primary sources such as questionnaires , surveys and secondary sources such as books and journals. The total sample size collected through questions is 200. The independent variable used such as age, gender, marital status and education qualification. The dependent variable used is digital tax results in double taxation and digital tax is not discriminatory in India. The statistics tools used by the researcher are chi square tests and frequency table , Independent sample test and Anova test. The research concluded that on the far side of the international tax rules, alternative components of the trendy legal system square measure formed by the transformative effects of digitalization, bring opportunities and challenges. From the planning of the legal system through to tax administration, relevant developments embrace the increase of business models.