Digital economy blueprint

3.  Develop tax policies adapted to the digital 

economy. Governments shall endeavor to strike 

a balance between ease of collection and fair-

ness, and to be neutral with regard to different 

sectors of the economy. They should encourage 

unregistered businesses to register to broaden 

the taxable base. While some governments are 

looking to digital service providers as a means of 

collecting taxes, for example, by taxing internet 

data communication, mobile money transactions 

or social media use; care must be taken to avoid 

unintended consequences arising from tax policies 

on entrepreneurs, small businesses and the poorest 

members of society.