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: | , , |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2021 |
| Institución: | Universidad San Ignacio de Loyola |
| Repositorio: | Revistas - Universidad San Ignacio de Loyola |
| Lenguaje: | inglés |
| OAI Identifier: | oai:revistas.usil.edu.pe:article/1291 |
| Enlace del recurso: | https://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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Educational research on solving real tax problems in cross-border e-commerceVitalievna Salmina, SvetlanaKamilevna Khafizova, ElmiraNikolaevna Balabanova, Yuliae-commerceEducational systemcross-border e-commercetaxationdigital platformVATThe 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 situationCarrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú.2021-05-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.usil.edu.pe/index.php/pyr/article/view/129110.20511/pyr2021.v9nSPE3.1291Propósitos y Representaciones. Journal of Educational Psychology; No. SPE3 (2021): Special Number: Current context of education and psychology in Europe and Asia; e1291Propósitos y Representaciones; ##issue.no## SPE3 (2021): Número especial: Contexto actual de la educación y la psicología en Europa y Asia; e1291Propósitos y Representaciones; Núm. SPE3 (2021): Número especial: Contexto actual de la educación y la psicología en Europa y Asia; e12912310-46352307-799910.20511/pyr2021.v9nSPE3reponame:Revistas - Universidad San Ignacio de Loyolainstname:Universidad San Ignacio de Loyolainstacron:USILenghttps://revistas.usil.edu.pe/index.php/pyr/article/view/1291/1501Derechos de autor 2021 Propósitos y Representacionesinfo:eu-repo/semantics/openAccessoai:revistas.usil.edu.pe:article/12912024-03-13T15:53:01Z |
| 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.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 |
| 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 |
https://revistas.usil.edu.pe/index.php/pyr/article/view/1291 10.20511/pyr2021.v9nSPE3.1291 |
| url |
https://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 |
https://revistas.usil.edu.pe/index.php/pyr/article/view/1291/1501 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2021 Propósitos y Representaciones info:eu-repo/semantics/openAccess |
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Derechos de autor 2021 Propósitos y Representaciones |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf |
| dc.publisher.none.fl_str_mv |
Carrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú. |
| publisher.none.fl_str_mv |
Carrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú. |
| dc.source.none.fl_str_mv |
Propósitos y Representaciones. Journal of Educational Psychology; No. SPE3 (2021): Special Number: Current context of education and psychology in Europe and Asia; e1291 Propósitos y Representaciones; ##issue.no## SPE3 (2021): Número especial: Contexto actual de la educación y la psicología en Europa y Asia; e1291 Propósitos y Representaciones; Núm. SPE3 (2021): Número especial: Contexto actual de la educación y la psicología en Europa y Asia; e1291 2310-4635 2307-7999 10.20511/pyr2021.v9nSPE3 reponame:Revistas - Universidad San Ignacio de Loyola instname:Universidad San Ignacio de Loyola instacron:USIL |
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Universidad San Ignacio de Loyola |
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USIL |
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USIL |
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Revistas - Universidad San Ignacio de Loyola |
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13.942103 |
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).
