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 |
| Sumario: | 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 |
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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).
