ERIC Number: EJ1301338
Record Type: Journal
Publication Date: 2021-May
Pages: 7
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-2307-7999
EISSN: N/A
Educational Research on Solving Real Tax Problems in Cross-Border e-Commerce
Journal of Educational Psychology - Propositos y Representaciones, v9 spec iss 3 Article e1291 May 2021
The paper considers current taxation problems in cross-border electronic commerce in goods, theshare of which in total trade continues to grow. Considering the field of economics as a part ofuniversity education, which can play a prominent role in solving the current problems, we suggestspossible ways of regulating the cross-border e-commerce taxation by involving digital platforms inthe taxation process and making them fully or partially liable for tax obligations. In addition, theestablishment of university educational courses in the field of economics has been proposed as away to improve the economic situation.
Descriptors: Taxes, International Trade, Legal Responsibility, Compliance (Legal), Legislation, Internet, Economics Education, Higher Education, Problem Solving, Foreign Countries
Universidad San Ignacio de Loyola S.A. Avenue La Fontana 550, Urbanizacion San Cesar de La Molina, Lima 12, Peru. Tel: 511-317-1000, Ext. 3139; e-mail: propositosyrepresentaciones@usil.edu.pe; Web site: http://revistas.usil.edu.pe/index.php/pyr
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Russia
Grant or Contract Numbers: N/A