CD Skripsi
Pajak Digital Dan Perang Dagang Antara Perancis Dengan Amerika Serikat
This study will discuss France's digital tax policy and the trade war
between France and the United States (US) that emerged as a result of this policy.
The digital tax policy requires digital-based companies with certain incomes
operating in France to pay taxes to France. The US considers this policy
discriminatory against digital companies originating from the US and threatens to
impose 100% import duties on French products. France's position to continue
implementing its digital tax policy even though the US has threatened to increase
tariffs on French products is the focus of this research
This research is an explanatory qualitative research that emphasizes the
depth of the data obtained by the researcher. The theory used to analyze the thesis
case study is the theory of economic nationalism. The assumption of the theory of
economic nationalism is that economics cannot be separated from politics,
mercantalism assumes that the state is the main actor who continues to strive to
achieve the interests of the country by all means including economic means.
Therefore, each country has a role to protect the interests of each country.
This study shows that the reason France continues to enforce its digital tax
policy is because France wants activities from the digital economy to be taxed to
increase French state revenues, then the policy is supported by other European
Union countries that will implement the same thing..
Keyword: digital tax policy, economic nationalism, trade war
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