2021
DOI: 10.20511/pyr2021.v9nspe3.1291
|View full text |Cite
|
Sign up to set email alerts
|

Educational research on solving real tax problems in cross-border e-commerce

Abstract: The paper considers current taxation problems in cross-border electronic commerce in goods, the share of which in total trade continues to grow. Considering the field of economics as a part of university education, which can play a prominent role in solving the current problems, we suggests possible ways of regulating the cross-border e-commerce taxation by involving digital platforms in the taxation process and making them fully or partially liable for tax obligations. In addition, the establishment of univer… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1

Citation Types

0
1
0

Year Published

2022
2022
2023
2023

Publication Types

Select...
1
1

Relationship

0
2

Authors

Journals

citations
Cited by 2 publications
(1 citation statement)
references
References 0 publications
0
1
0
Order By: Relevance
“…Salmina. SV et al [6] studied the taxation problem of cross-border e-commerce, and put forward a possible way to standardize cross-border electronic commerce's taxation by bringing digital platform into the taxation process and giving full play to it.…”
Section: Figure 1 Functional Diagram Of Community E-commerce Platform...mentioning
confidence: 99%
“…Salmina. SV et al [6] studied the taxation problem of cross-border e-commerce, and put forward a possible way to standardize cross-border electronic commerce's taxation by bringing digital platform into the taxation process and giving full play to it.…”
Section: Figure 1 Functional Diagram Of Community E-commerce Platform...mentioning
confidence: 99%