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

Descripción del Articulo

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...

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Detalles Bibliográficos
Autores: Vitalievna Salmina, Svetlana, Kamilevna Khafizova, Elmira, Nikolaevna Balabanova, Yulia
Formato: artículo
Fecha de Publicación:2021
Institución:Universidad San Ignacio de Loyola
Repositorio:Revista USIL - Propósitos y Representaciones
Lenguaje:inglés
OAI Identifier:oai:ojs.revistas.usil.edu.pe:article/1291
Enlace del recurso:http://revistas.usil.edu.pe/index.php/pyr/article/view/1291
Nivel de acceso:acceso abierto
Materia:e-commerce, Educational system, cross-border e-commerce, taxation, digital platform, VAT
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spelling Educational research on solving real tax problems in cross-border e-commerceVitalievna Salmina, SvetlanaKamilevna Khafizova, ElmiraNikolaevna Balabanova, Yuliae-commerce, Educational system, cross-border e-commerce, taxation, digital platform, VATThe 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 university educational courses in the field of economics has been proposed as a way to improve the economic situationUniversidad San Ignacio de Loyola S.A.2021-05-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.usil.edu.pe/index.php/pyr/article/view/129110.20511/pyr2021.v9nSPE3.1291Propósitos y Representaciones. Journal of Educational Psychology; Vol. 9 (2021): Special Multidisciplinary Number: Current context of education and psychology in Europe and Asia; e1291Propósitos y Representaciones; Vol. 9 (2021): Special Multidisciplinary Number: Current context of education and psychology in Europe and Asia; e1291Propósitos y Representaciones; Vol. 9 (2021): Special Multidisciplinary Number: Current context of education and psychology in Europe and Asia; e12912310-46352307-799910.20511/pyr2021.v9nSPE3reponame:Revista USIL - Propósitos y Representacionesinstname:Universidad San Ignacio de Loyolainstacron:USILenghttp://revistas.usil.edu.pe/index.php/pyr/article/view/1291/1501Copyright (c) 2021 Propósitos y Representacioneshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccess2021-05-18T15:15:13Zmail@mail.com -
dc.title.none.fl_str_mv Educational research on solving real tax problems in cross-border e-commerce
title Educational research on solving real tax problems in cross-border e-commerce
spellingShingle Educational research on solving real tax problems in cross-border e-commerce
Vitalievna Salmina, Svetlana
e-commerce, Educational system, cross-border e-commerce, taxation, digital platform, VAT
title_short Educational research on solving real tax problems in cross-border e-commerce
title_full Educational research on solving real tax problems in cross-border e-commerce
title_fullStr Educational research on solving real tax problems in cross-border e-commerce
title_full_unstemmed Educational research on solving real tax problems in cross-border e-commerce
title_sort Educational research on solving real tax problems in cross-border e-commerce
dc.creator.none.fl_str_mv Vitalievna Salmina, Svetlana
Kamilevna Khafizova, Elmira
Nikolaevna Balabanova, Yulia
author Vitalievna Salmina, Svetlana
author_facet Vitalievna Salmina, Svetlana
Kamilevna Khafizova, Elmira
Nikolaevna Balabanova, Yulia
author_role author
author2 Kamilevna Khafizova, Elmira
Nikolaevna Balabanova, Yulia
author2_role author
author
dc.contributor.none.fl_str_mv
dc.subject.none.fl_str_mv e-commerce, Educational system, cross-border e-commerce, taxation, digital platform, VAT
topic e-commerce, Educational system, cross-border e-commerce, taxation, digital platform, VAT
dc.description.none.fl_txt_mv 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 university educational courses in the field of economics has been proposed as a way to improve the economic situation
description 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 university educational courses in the field of economics has been proposed as a way to improve the economic situation
publishDate 2021
dc.date.none.fl_str_mv 2021-05-11
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion



format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.usil.edu.pe/index.php/pyr/article/view/1291
10.20511/pyr2021.v9nSPE3.1291
url http://revistas.usil.edu.pe/index.php/pyr/article/view/1291
identifier_str_mv 10.20511/pyr2021.v9nSPE3.1291
dc.language.none.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv http://revistas.usil.edu.pe/index.php/pyr/article/view/1291/1501
dc.rights.none.fl_str_mv Copyright (c) 2021 Propósitos y Representaciones
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Propósitos y Representaciones
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad San Ignacio de Loyola S.A.
publisher.none.fl_str_mv Universidad San Ignacio de Loyola S.A.
dc.source.none.fl_str_mv Propósitos y Representaciones. Journal of Educational Psychology; Vol. 9 (2021): Special Multidisciplinary Number: Current context of education and psychology in Europe and Asia; e1291
Propósitos y Representaciones; Vol. 9 (2021): Special Multidisciplinary Number: Current context of education and psychology in Europe and Asia; e1291
Propósitos y Representaciones; Vol. 9 (2021): Special Multidisciplinary Number: Current context of education and psychology in Europe and Asia; e1291
2310-4635
2307-7999
10.20511/pyr2021.v9nSPE3
reponame:Revista USIL - Propósitos y Representaciones
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instacron:USIL
reponame_str Revista USIL - Propósitos y Representaciones
collection Revista USIL - Propósitos y Representaciones
instname_str Universidad San Ignacio de Loyola
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