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Micro, Small and Medium Enterprises (MSMEs) face opportunities and challenges in terms of taxation in the digital era. The rapid advancement of technology and the proliferation of e-commerce have significantly changed the way business is done, presenting unique tax implications for MSMEs. In short, the digital era has brought opportunities as well as challenges for MSMEs in terms of taxation. MSMEs need to keep abreast of developments in tax regulations, leverage digital tools for efficient compliance, and consider seeking professional advice to successfully navigate the tax landscape. his book presents a comprehensive study of taxation and MSMEs in the digital era in general which is very likely to be applied throughout the world in today's modern era