Digitalisation and Business Taxation - a literature review and future perspectives

Recently terms like "digitalisation", "big data" or "artificial intelligence" are used inflationarily, including tax circumstances. Hence, without clear reference points the simple application of these neologisms keeps limited in its informative value. This analytic-qualitative paper briefly outlines the definition of digitalization, identifies its references to business taxation and then systematizes prior research contributions according to these references, without clarifying particular tax questions in detail. I find the recent state of research being balanced insufficiently and suggest some contentand methodology-related enhancements as well as some political implications.