Enhancing Global Connectivity and Innovation through Adaptive Taxation in the Digital Economy and Technopreneurship

Abstract

The rapid growth of the digital economy presents unprecedented opportunities for innovation and economic inclusion. However, significant gaps in digital infrastructure and outdated tax policies continue to hinder equitable participation and value creation across regions. This paper explores how adaptive taxation—spanning digital services taxes (DST), R&D incentives, and global anti-base erosion frameworks—can serve as a catalyst to accelerate connectivity and technopreneurial ecosystems. Drawing on systematic literature review and comparative case studies from Indonesia, the Philippines, and Singapore, the study proposes an Integrated Taxation Framework for the Digital Economy (ITF-DE), linking fiscal policy to infrastructure investment, innovation incentives, and regulatory reform. Findings indicate that harmonized tax policies, targeted fiscal incentives, and digitalized tax administration play a vital role in fostering inclusive innovation and digital entrepreneurship on a global scale.

Keywords: digital taxation; technopreneurship; global connectivity; R&D incentives; digital economy; fiscal policy