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...
Autores: | , , |
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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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Revista USIL - Propósitos y Representaciones |
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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 instname:Universidad San Ignacio de Loyola instacron:USIL |
reponame_str |
Revista USIL - Propósitos y Representaciones |
collection |
Revista USIL - Propósitos y Representaciones |
instname_str |
Universidad San Ignacio de Loyola |
instacron_str |
USIL |
institution |
USIL |
repository.name.fl_str_mv |
-
|
repository.mail.fl_str_mv |
mail@mail.com |
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1700109706001907712 |
score |
13.927358 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).