EPlevy
EPlevy is a term used in policy discussions to describe a proposed electronic levy on digital services and transactions. It encompasses instruments intended to raise government revenue from the digital economy by taxing online activity and platforms that operate with limited physical presence. The concept is often discussed as a way to broaden the tax base and improve equity in digital markets.
Mechanisms vary across jurisdictions. Proposals may levy a percentage of gross digital service receipts, apply per-transaction
Status and adoption are uneven. EPlevy has been debated in several countries and considered in international
Critics raise concerns about regressivity, compliance costs for small businesses, and potential distortions in digital markets.
See also: Digital Services Tax, taxation of the digital economy, platform tax.