Relevant bibliographies by topics / Electronic taxation

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Electronic taxation'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Electronic taxation"

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Afanasieva, Inna, Oksana Popovych, and Anastasia Vinnichuk. "ACCOUNTING AND TAX ASPECTS OF ELECTRONIC COMMERCE." Economic scope, no. 201 (June 10, 2025): 9–13. https://doi.org/10.30838/ep.201.9-13.

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The purpose of the article is to study the features of VAT taxation of imported goods that individuals and legal entities can purchase through online stores, identify key factors affecting the taxation process, and formulate practical recommendations for participants in international e-commerce. The relevance of the research topic is emphasized by the introduction of the martial law legal regime in Ukraine, which affected, including taxation and customs regulation of import transactions. The article examines the features of VAT taxation of imported online purchases for individuals and legal en
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Frecknall Hughes, Jane, and Keith Glaister. "Electronic Commerce and International Taxation:." European Management Journal 19, no. 6 (2001): 651–58. http://dx.doi.org/10.1016/s0263-2373(01)00090-1.

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Olaoye, Clement Olatunji, A. R. Ayeni-Agbaje, Isaac Adesodun Adebayo, and Ruth Bosede Adesodun. "Effect of Electronic Taxation on Revenue Productivity in Nigeria." Archives of Business Research 10, no. 8 (2022): 35–48. http://dx.doi.org/10.14738/abr.108.12500.

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This study investigated the effect of electronic taxation on revenue productivity in Nigeria. Specifically, the study examined the difference between revenue productivity before and during e-taxation, effect of e-taxation adoption on revenue productivity and tax to GDP ratio in Nigeria. The study employed secondary data covering the period 2000-2017. Data were analyzed using, trend analysis, independent t-test and ordinary least regression estimator. Result revealed that there is significant difference between revenue productivity in the pre and post e-taxation adoption and that the revenue pr
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Halushka, N., and N. Stetsiuk. "Electronic digital signature: accounting and taxation." Galic'kij ekonomičnij visnik 61, no. 6 (2019): 172–78. http://dx.doi.org/10.33108/galicianvisnyk_tntu2019.06.172.

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Parasotskaya, N. "Electronic document. Accounting for and taxation." Auditor, no. 21 (September 25, 2014): 77–83. http://dx.doi.org/10.12737/12810.

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Triyanto, Ismiyanto, and M. Muhtarom. "Urgensi dan Optimalisasi Pajak Elektronik sebagai Sistem Perpajakan Terintegrasi untuk Meningkatkan Aksesibilitas Wajib Pajak." Risalah Hukum 20, no. 2 (2024): 61–69. https://doi.org/10.30872/risalah.v20i2.1589.

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Technological advancements necessitate the adaptation of taxation systems to meet the dynamic needs of society. This study examines two primary issues: (i) why integrated taxation through electronic tax systems is essential for enhancing taxpayer accessibility, and (ii) how the optimization of electronic tax systems as an integrated taxation framework can achieve this goal. The integration of information technology in the form of electronic tax systems plays a strategic role as a tax database accessible to both the government and taxpayers, minimizing errors in tax calculation and payment. Thi
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SECRETAREVA, K. N. "CHALLENGES OF ELECTRONIC COMMERCE AND ELECTRONIC TAXATION IN CHINA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 1 (2021): 149–52. http://dx.doi.org/10.36871/ek.up.p.r.2021.01.01.023.

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China has the world's largest e-commerce sites, which are growing rapidly in size. The ecosystem of Chinese online shopping has expanded far beyond its internal borders and spread throughout the world. However, along with the positive consequences of these processes, new challenges appear, in particular, administrative supervision over intangible economic and commercial activities.
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Oloyede, Oloyede, and Funmilayo Funmilayo. "The Part Of Electronic-Governance In Tax Revenue Collection And Remittance In Nigeria." Jurnal Administrasi Publik : Public Administration Journal 12, no. 1 (2022): 124–36. http://dx.doi.org/10.31289/jap.v12i1.7188.

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Governance is all about making life favorable and conducive for the citizens, and in achieving this, the government provides in the state some basic social facilities, such as security of lives and properties, and also put in place infrastructures such as good roads, schools and health services. To achieve these, it is mandatory for the government to generate income in-term of revenue, and this is popularly achieved with taxation. Unfortunately, difficulties arising from tax evasion and corruption limit the power of the government of Nigeria to generate sufficient revenue that is needed. The G
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Lee, Wooyong, and Junghwa Suh. "A Study of the tax balance of electronic cigarettes." KOREAN SOCIETY OF TAX LAW 8, no. 3 (2023): 119–55. http://dx.doi.org/10.37733/tkjt.2023.8.3.119.

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As liquid e-cigarettes were distributed and sold in Korea, the definition and taxation basis for e-cigarettes were newly established in regulations related to tax levies such as the Local Tax Act related to tobacco taxation, and the law was revised again to impose tax levies at 89% of general cigarettes as cigarette-type e-cigarettes emerged. However, since e-cigarettes are taxed at a lower level than general cigarettes without a clear basis, it is necessary to discuss this. As can be seen in the previous study (Darshak Sanghavi, 2014), in fact, in order to reduce the smoking rate, it may be m
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Nugraheni, Agustina Prativi, Mumpuni Wahyudiarti Sitoresmi, and Nibras Anny Khabibah. "DAMPAK PENERAPAN SISTEM E-PAJAK DAN KEKUATAN ISOMORFIK TERHADAP KEPATUHAN PAJAK." Journal of Information System, Applied, Management, Accounting and Research 8, no. 2 (2024): 380. http://dx.doi.org/10.52362/jisamar.v8i2.1484.

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Tax revenue can be optimized when taxpayers comply with tax regulations. The government is taking various initiatives to make it easier for taxpayers to fulfill their tax obligations, including the use of electronic tax payment systems. The purpose of this study is to analyze the effects of attitude toward electronic taxation, adoption of electronic taxation, and isomorphism intensity on tax compliance. The research sample consists of SME taxpayers in Magelang. Data were collected by questionnaire and analyzed using SEM-PLS. The results indicate that attitude toward electronic taxation has a p
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Dissertations / Theses on the topic "Electronic taxation"

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Stelloh, M., and E. Stack. "Taxation and electronic commerce." Southern African Accounting Association 2008 Biennial Conference, 2008. http://hdl.handle.net/10962/d1004611.

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Transactions conducted using the Internet have expanded dramatically in the past few years and countries and their governments have become concerned about the consequences that electronic commerce may have on their tax revenues. Because of this many organisations and inter-governmental agencies have met to try to design a solution that will be compatible with the systems of the various countries and achieve tax neutrality. A number of proposals were made and discussed to try to design a fair and efficient e-tax system. The proposed system that is ultimately adopted must consider different tax
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Viboonthanakul, Sittiphol. "Taxation of trade via electronic commerce." Thesis, University of York, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.534944.

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Rahman, Kazi Muinur. "A proposal for the taxation of electronic commerce /." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=82668.

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The current international tax regime was conceived at the beginning of the 20th Century and the rules have remained relatively unchanged since then. The operational rules of the international tax regime were designed for an economic era in which major international commercial enterprises were confined within a physical paradigm, and they had succeeded in achieving an acceptable and practical allocation of tax revenue that was being generated from international commerce. As commerce sunders itself from its physical boundaries, the traditional international tax rules that are confined wit
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Rendahl, Pernilla. "Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C e-commerce /." Jönköping : Jönköping International Business School, Jönköping University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-6603.

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Schutters, Clint Charles. "Value-added tax:Analysis of the supply of cross border electronic services." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29826.

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Developments in technology have created a global market place for consumers. Consumers have the option of purchasing goods in a physical store or an online store. Consumers are no longer limited to shopping at physical stores in their own jurisdiction and can shop online from the convenience of their home. Consumers can acquire goods and services from any country in the world. Online shopping provides consumers with a wide selection of goods and services that may not be available in their own jurisdiction. Consumers favour purchasing online since the goods and services acquired fro
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Silafis, Konstantinos. "Consumption taxation & electronic commerce : issues, approaches and a way forward." Thesis, Aberystwyth University, 2015. http://hdl.handle.net/2160/ab43b3c8-564c-4bd6-83fc-eb528804fa8d.

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Internet and the development of electronic commerce transformed the nature of commercial activities. It also created significant challenges to taxation principles and the relevant authorities. This thesis is taking the approach that electronic commerce should be subject to taxation, because despite the unique characteristics it is nonetheless a commercial activity. New methods of delivery and digitisation of products raise particular problems for principles of consumption tax and for governments failing to utilise their tax policies for collecting revenue to subsequently fund welfare initiativ
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Verwey, Phillip Martin. "The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey." Thesis, North-West University, 2007. http://hdl.handle.net/10394/2125.

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Beelders, Deborah Patience. "Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16574.

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Includes bibliographical references<br>The primary concern of this dissertation is the reduction of cross-border tax obstacles by improving the VAT rules governing cross border supplies of services and intangibles. These cross-border transactions are on the increase for many countries around the world. Cross-border transactions come with many challenges which impact current VAT rules and systems negatively and expose serious shortcomings in the application thereof. The dissertation examines the nature of the current cross-border VAT rules in South Africa (SA) and the United Kingdom (UK) and an
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Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.

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This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, onlin
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Kondo, Tinashe. "Legal and economic uncertainties clouding digital taxation : unpacking and addressing the issues." Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5154.

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Magister Legum - LLM<br>The digital economy has over the past years developed at a dramatic pace, generating substantial revenues for entities and individuals trading on this platform. This has fuelled vast interest and debate into whether such activity should be taxed. After the turn of the millennium, a lot of research on taxing the digital economy was done, but this was mostly in America and Europe. In South Africa, very little research has been done, most of which was conducted before the enactment of new pieces of legislation regulating digital tax. This study analyses how the South Afri
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Books on the topic "Electronic taxation"

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Schwarz, Brennan. Taxation of electronic commerce. Senate Fiscal Agency, 1999.

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Aruna, Kanthi, ed. Taxation of electronic commerce. Snow White, 2001.

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Luc, Hinnekens, and International Fiscal Association, eds. Electronic commerce and international taxation. Kluwer Law International, 1999.

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Westin, Richard A. International taxation of electronic commerce. 2nd ed. Kluwer Law International, 2007.

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Hardesty, David E. Electronic commerce: Taxation and planning. Warren, Gorham & Lamont, 1999.

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Hardesty, David E. Electronic commerce: Taxation and planning. RIA, 1999.

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Organisation for Economic Co-operation and Development., ed. Taxation and electronic commerce: Implementing the Ottawa taxation framework conditions. Organisation for Economic Co-operation and Development, 2001.

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Krishna, Vern. The international income taxation of electronic commerce. Certified General Accountants Association of Canada, 1999.

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Krishna, Vern. The international income taxation of electronic commerce. Certified General Accountants Association of Canada, 1999.

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Bean, Mitchell E. Michigan and internet taxation. House Fiscal Agency, 1998.

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Book chapters on the topic "Electronic taxation"

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Wijaya, Dimaz Ankaa, Joseph K. Liu, Ron Steinfeld, Dongxi Liu, Fengkie Junis, and Dony Ariadi Suwarsono. "Designing Smart Contract for Electronic Document Taxation." In Cryptology and Network Security. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-31578-8_11.

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Chorafas, Dimitris N. "One of the big challenges with electronic commerce: Accounting for taxation." In The internet supply chain. Palgrave Macmillan UK, 2001. http://dx.doi.org/10.1057/9780230508972_7.

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Pinskaya, Milyausha R., Nikolai S. Milogolov, Raul R. Yarullin, and Dmitri A. Mitin. "VAT Taxation of Electronic Services in Russia in the Context of Principles of International Neutrality and Simplicity." In Business 4.0 as a Subject of the Digital Economy. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-90324-4_99.

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Ningsih, Devi Nur Cahaya, Dewi Noor Fatikhah Rokhimakhumullah, Krisna Ganda Saputra, and Anjani Bunga Irawan. "An Analysis of the Process of Converting Paper Documents into Electronic Documents in the Tax Administration System in Indonesia." In Proceedings of the Brawijaya International Conference on Business Administration, Taxation, and Tourism (BICBATT 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-240-8_8.

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Zorn, C. Kurt. "Taxation of Telecommunications and Electronic Commerce." In Handbook on Taxation. Routledge, 2019. http://dx.doi.org/10.4324/9781315093161-28.

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Lymer, Andrew. "Taxation in an Electronic World." In Taxation: An Interdisciplinary Approach to Research. Oxford University PressOxford, 2004. http://dx.doi.org/10.1093/oso/9780199242931.003.0015.

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Abstract The development of global communications media, such as the Internet, is revolutionizing the lives of many people. The ways in which business is con- ducted has been affected by these changes. While this revolution has not had significant effects on everyone and every business, it has now reached a critical mass in most developed economies and also has had a significant impact on many developing countries.
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"—Taxation of E-Commerce." In The International Handbook of Electronic Commerce. Routledge, 2013. http://dx.doi.org/10.4324/9781315063218-18.

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Banerjee, Tuhin. "E-Commerce." In Advances in Electronic Commerce. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3787-8.ch010.

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The growth of e-commerce in India has been substantial in the last decade. The growth of the sector has been affected by the number of issues in indirect taxation. The introduction of goods and service tax (GST) is expected to smooth the taxation for e-commerce operators. This chapter examines the key aspects of GST including existing taxes which would be replaced by GST, registration in GST, taxable event under GST, valuation in GST, payment process in GST, refund and audit in GST, and compliance process in GST. The chapter concludes that GST will ease doing business for e-commerce operators
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Teixeira, Isabel Lopes, and Inna Sousa Paiva. "Electronic Commerce and Actual Problems of Taxation." In User Innovation and the Entrepreneurship Phenomenon in the Digital Economy. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-2826-5.ch004.

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This chapter examines the problems related to the international taxation of electronic commerce and identifies the alternative solutions that have been adopted in the current fiscal framework. The results obtained demonstrate the proposed models of e-commerce taxation based on existing international legislation, notably origin-based taxation, tax withheld at source and technology based solutions. This study argues that any legislative change should be implemented by a number of countries or through international efforts to harmonize practices, and sets out the future directions in the taxation
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Teixeira, Isabel Lopes, and Inna Sousa Paiva. "Electronic Commerce and Actual Problems of Taxation." In Research Anthology on E-Commerce Adoption, Models, and Applications for Modern Business. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-8957-1.ch087.

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This chapter examines the problems related to the international taxation of electronic commerce and identifies the alternative solutions that have been adopted in the current fiscal framework. The results obtained demonstrate the proposed models of e-commerce taxation based on existing international legislation, notably origin-based taxation, tax withheld at source and technology based solutions. This study argues that any legislative change should be implemented by a number of countries or through international efforts to harmonize practices, and sets out the future directions in the taxation
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Conference papers on the topic "Electronic taxation"

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Sinkovic, Z., and L. Pribisalic. "Taxation of Digital Services." In 2021 44th International Convention on Information, Communication and Electronic Technology (MIPRO). IEEE, 2021. http://dx.doi.org/10.23919/mipro52101.2021.9596773.

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Tatarovskii, Iurii Alekseevich, and Anna Olegovna Shashkina. "Taxation of electronic services: regulatory and analytical aspects." In All-Russian scientific and practical conference with international participation. Publishing house Sreda, 2020. http://dx.doi.org/10.31483/r-75205.

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Lychkun, Yu K. "Implementation of electronic reporting: global experience." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-21-23.

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Zhong, Danhao. "Notice of Retraction: Effect of Electronic Commerce on Taxation and Countermeasure." In 2010 International Conference on Management and Service Science (MASS 2010). IEEE, 2010. http://dx.doi.org/10.1109/icmss.2010.5576562.

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Jun, Cui. "Facing to Electronic Commerce: The Realistic Choices of China's Taxation System." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.1013.

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Meiryani, Meiryani, Erick Fernando, Engelwati Gani, Ka Tiong, and Oscar Hadiwiyanto. "Taxation Aspects on Electronic Transactions by Overseas Startup Companies in Indonesia." In ICIEB'21: 2021 2nd International Conference on Internet and E-Business. ACM, 2021. http://dx.doi.org/10.1145/3471988.3471995.

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Uzun Kocamış, Tuğçe, and H. Muhammet Kekeç. "The Impact of Electronic Taxation on Tax Auditing: The Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01911.

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The advances in information and information technology provide companies with both speed and optimal benefit by using the internet intensively for every stage of their commercial activities and for all kinds of transactions. In order to reduce tax losses, it is necessary to utilize information technologies to develop new audit methods and techniques and to follow new practices in the world. It has become compulsory for public institutions to keep pace with the evolving information technology and to form the necessary information infrastructure.&#x0D; E-applications prevent tax evasion and ensu
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Shi Junbo. "On the doctrine of taxation by economic substance." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011108.

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Sinkovic, Z., and L. Pribisalic. "Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax." In 2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO). IEEE, 2022. http://dx.doi.org/10.23919/mipro55190.2022.9803705.

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Xiang, Yiming, and Yun Ling. "The Research on Chinese Taxation Policies Based on E-commerce Model Classification." In 2009 Second International Symposium on Electronic Commerce and Security. IEEE, 2009. http://dx.doi.org/10.1109/isecs.2009.230.

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Reports on the topic "Electronic taxation"

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Banga, Karishma, and Alexander Beyleveld. Are Trade Rules Undermining Taxation of the Digital Economy in Africa? Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2024.013.

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In the face of emerging and new digital business models, countries are facing a political and technical choice of adapting the existing taxation instruments of corporate income tax (CIT) and value added tax (VAT) or creating new ones, such as digital services taxes (DSTs) and customs duties on electronic transmissions (CDETs). Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies
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Anyidoho, Nana Akua, Max Gallien, Mike Rogan, and Vanessa van den Boogaard. Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.047.

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In recent years, more and more governments in lower income countries have been introducing taxes on mobile money transfers as a means to raise revenue. These are often explicitly promoted as a way of taxing informal economic activity, but critics point out their potential negative impact on lower-income groups. Ghana’s electronic transfer levy (E-levy), introduced in May 2022, is a particularly interesting case study. It was explicitly justified as a way of taxing Ghana’s informal economy but includes a 100 cedi ($8.80) per day threshold to limit the tax burden on lower-income groups. Using da
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Banga, Karishma, and Alexander Beyleveld. Are Trade Rules Undermining Taxation of the Digital Economy in Africa? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.007.

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African countries are currently considering provisions in the AfCFTA and at the WTO to liberalise digital trade. As they face mounting fiscal pressures, it is imperative that they beware the implications of digital trade provisions for their ability to tax their digital economy. In this paper, we develop a comprehensive framework for analysing the impact of trade rules on tax regimes in the digital economy, with a focus on Kenya, Rwanda, and South Africa. We explore how trade rules ostensibly shape tax policies and their implications for revenue generation. By examining rules regulating trade
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Niesten, Hannelore, and Isaac Kobina Amoako. Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.062.

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In the past decade, over 15 countries in Africa have implemented taxes on mobile money (MM) and other digital financial services (DFS). These taxes aim to broaden the tax base, and sometimes target the difficult-to- tax informal sector. However, hastily implemented taxes can pose risks, such as hindering sectoral growth, affecting consumer behaviour, and failing to generate expected revenue. Our research, a novel contribution to the field, compares fiscal legal and tax frameworks in Ghana and Nigeria to determine the most effective approach to MM and DFS taxation. Summary of ICTD Working Paper
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Carreras, Marco, Awa Diouf, and Hannelore Niesten. The Ghana E-Levy: Impact on the Usage of Mobile Money. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.059.

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The taxation of digital financial services is on the rise in Africa. Ghana is one of the last countries to introduce it – aiming to raise financial resources for national development, and limit the informal economy. The introduction of the Electronic Transfer Levy (E-Levy) in Ghana raised several protests and concern among the population and mobile money operators, and it is still doubtful whether the tax will raise adequate financial resources. This paper estimates the impact of the E-Levy on mobile money usage and user perceptions. We use data from the Ghana Chamber of Telecommunications on
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