Challenges and Solutions to Global Digital Firms' Exploitation of Small Economies

The objective of this study was to assess the exploitation small economies by global digital firms through tax evasion. It explored obstacles and suggests how can address these challenges posed that leverage nature their service technology evade tax. Qualitative research methods were applied with use key informant interviews secondary data collection from relevant literature reports. Five informants purposefully selected Zimbabwe Revenue Authority (ZIMRA) interviewed. paper also classifies services provided different economies. highlights being faced such as shift in business models, concept evasion, international regulations, lack capacities thereof. findings indicate are taken advantage giant operating jurisdictions, capitalizing on profits, circumventing payments due non legally binding instruments compel comply. Tax evasion leads shrinking economies' base. A possible solution deceitfulness is adoption Organisation for Economic Cooperation Development(OECD) Pillar One proposal overhaul current regulations.