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Journal articles on the topic 'Electronic taxation'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

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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2

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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5

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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11

Mukama, Sabatho L., Kassim B. Kipanga, and George M. Siage. "An Overview of the UN Model Tax Convention and Electronic Commerce." Accountancy and Business Review 15, no. 2 (2023): 1–11. http://dx.doi.org/10.59645/abr.v15i2.96.

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The development of Information and Communications Technology (ICT) on the field of international trade and commerce resulted into the development of online market or internet commerce (cyber market where vendors and buyers meet to trade); this later came to be known as Electronic Commerce (herein after E-Commerce). E- Commerce, being a new form of commerce World Wide, as against traditional commerce system, brought legal and administrative challenges to the traditional taxation system World Wide. This paperwork examined how the existing taxation principles can regulate e-commerce in line with

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12

Jones, Richard, and Subhajit Basu. "Taxation of Electronic Commerce: A Developing Problem." International Review of Law, Computers & Technology 16, no. 1 (2002): 35–51. http://dx.doi.org/10.1080/13600860220136093.

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13

Tatarinova, Larуsa. "Taxation of electronic books in the world." Вісник Книжкової палати, no. 10 (October 27, 2022): 6–10. http://dx.doi.org/10.36273/2076-9555.2022.10(315).6-10.

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Publishing business in the leading countries of the world is one of the most powerful and profitable branches of the economy, a way of replenishing the country's budget at the expense of taxes. The article examines the history of implementation and feasibility of the so-called "reading tax" in different countries of the world. Taxes have existed since ancient times, since the beginning of states. Taxes were already introduced in Ancient Egypt and the Roman Empire, so taxes are perceived as a given, as a permanent tool of statehood. Questions about the size, purpose and methods of tax collectio

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TIVDE, Joel Kanyi. "Leveraging E-Taxation for Enhanced Revenue Generation in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. IX (2024): 661–70. http://dx.doi.org/10.47772/ijriss.2024.809059.

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Electronic tax is a modern approach to taxation that involves the use of digital platforms, online services, and electronic documentation to streamline tax-related processes for both taxpayers and tax authorities, to enhance self-assessment. This study examined effect of e-taxation on revenue generation in Nigeria. The general research framework adopted was the ex-post facto research design. Data were sourced from the quarterly reports of the Federal Inland Revenue Service covering 40 quarters, spanning from second quarter of 2010 to first quarter of 2021 for pre- and post-electronic taxation.

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Gulkova, E. L., M. V. Karp, and M. V. Tipalina. "TAX CHALLENGES OF THE DIGITAL ECONOMY." Vestnik Universiteta, no. 4 (May 27, 2019): 89–95. http://dx.doi.org/10.26425/1816-4277-2019-4-89-95.

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The issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of electronic services used for taxpayers and tax authorities have been considered. The problems of taxation of operations with cryptocurrencies and their tax regulation have been touched upon. Conclusions have been formulated to improve the efficiency of taxation and tax control in the transition to a di

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C.O., Olaoye, Opefolu F.O., and Yunus A.B. "Electronic Taxation and Revenue Generation in Ekiti State." African Journal of Accounting and Financial Research 6, no. 4 (2023): 46–69. http://dx.doi.org/10.52589/ajafr-ttmwqdma.

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This study examined the effect of the electronic tax system on internally generated revenue in the Ekiti State Internal Revenue Service. Electronic tax registration, electronic filing of tax returns, and electronic tax payment were employed as proxies for an electronic tax system to attain this goal. There is a large degree of corruption practices prevalent in rising economies such as the Nigerian tax administration system, which indicates that the economy is in a disadvantaged position, as a result of these failures and obstacles in the Nigerian tax system. The final database employed in the

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Bezverkhii, A., and E. Kirova. "PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION." Vestnik Universiteta, no. 1 (March 15, 2019): 82–88. http://dx.doi.org/10.26425/1816-4277-2019-1-82-88.

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The article identifies the main problems of taxation in the digital economy in the countries of the Eurasian Economic Union. The authors specify the concept of digital economy. The problems of taxation of e-Commerce in the Eurasian Economic Union countries have been revealed. It has been proposed to consolidate the concept of e-Commerce in the tax legislation of the Eurasian Economic Union countries, as well as the application of new technologies to identify electronic transactions through using of modern tools. In order to implement the principle of certainty of taxation, a scheme for determi

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18

Parintak, Ulvy Restiana, Ishak Awaluddin, Sulvariany Tamburaka, and Erwin Hadisantoso. "The Analysis of E-System Effectiveness to Increase Individual Taxpayer Compliance in Submitting Annual Returns." Journal of International Conference Proceedings 7, no. 2 (2024): 696–706. https://doi.org/10.32535/jicp.v7i2.3346.

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This study aims to determine the effectiveness and role of the electronic taxation system in enhancing taxpayer compliance. Data collection methods in this study included questionnaires, interviews, and documentation, analyzed using descriptive techniques. The results showed that the efficiency of the electronic taxation system, particularly in the form of e-SPT within the Kendari General Tax Administration, was classified as effective in 2020. This indicates that the e-SPT application was implemented effectively, simplifying the process for taxpayers to complete their annual tax returns (SPT)

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19

OLAYEYE, Folasade Funmilola, and Elijah Adeyinka ADEDEJI. "E-Tax Collection on Revenue Generation in Ondo State, Akure, Nigeria." Journal of Economics, Finance And Management Studies 08, no. 01 (2025): 666–70. https://doi.org/10.5281/zenodo.14760102.

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This study evaluated the influence of Electronic-Taxation on revenue-generation in Ondo State from 2019 to 2023 with a view to understand the methods and process of e-taxation. The collected data were grouped into two: pre and post-e-tax periods. The two sets of data were compared using a pre post analysis technique of statistic. Findings from the study revealed that before the implementation of electronic taxation, revenue generation reported from state accumulated revenue was below average, while the tax revenue and other taxes significantly improved after e-taxation and e-tax was successful

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20

Anditya, Anugrah. "PEMILIHAN KONSEP PERATURAN PERPAJAKAN UNTUK MENANGGULANGI DAMPAK ASYNCHRONOUS INFORMATION DALAM TRANSAKSI ELEKTRONIK DI INDONESIA." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 30, no. 1 (2018): 32. http://dx.doi.org/10.22146/jmh.29138.

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AbstractPotential lost from taxation in Indonesia which came from an electronic transaction could happen due to asynchronous information between authority and tax payer. In electronic transacsions, the authority have no information as much as the taxpayer or party which directly involved during electronic transations. To overcome this condition Indonesia needs concept in exchange of information regarding taxation partuclarly in actual electronic transactions. Consideration for the concept to be chosen will include such as legal characteristic of current regulation and taxation reporting system

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Verkholetov, A. A. "Taxation of e-commerce in the USA and other countries." Gostinichnoe delo (Hotel Business), no. 10 (October 10, 2024): 645–60. http://dx.doi.org/10.33920/igt-2-2410-07.

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The relevance of the topic of taxation of electronic commerce in the USA is due to the changes that are taking place in the global economy. The article examines the taxation system in the USA and other countries.

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22

Zodrow, George R. "Optimal Commodity Taxation of Traditional and Electronic Commerce." National Tax Journal 59, no. 1 (2006): 7–31. http://dx.doi.org/10.17310/ntj.2006.1.01.

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23

Hinnekens, Luc. "International Taxation of Electronic Commerce: An Emerging Framework." Intertax 27, Issue 12 (1999): 440–44. http://dx.doi.org/10.54648/taxi1999074.

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24

Thi, Quyen Tran, May Dang Thi, and Nhung Truong Thi. "Taxes, Electronic Taxation System in Vietnam: Literature Review." International Journal of Management Sciences and Business Research 09, no. 10 (2020): 423–35. https://doi.org/10.5281/zenodo.4991439.

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<em>The objective of this article is the theoretical basis system of taxation, the electronic tax system in Vietnam. On the basis of a theoretical overview, the study reviews the factors affecting the electronic tax system in Vietnam, including objective factors and subjective factors.</em>

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25

Koba, Olena, and Viktoriia Khrypko. "Accounting and taxation of electronic commerce in Ukraine." Економіка і регіон/ Economics and region, no. 2(97) (June 24, 2025): 176–83. https://doi.org/10.26906/eir.2025.2(97).3803.

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The subject of this article is the accounting and taxation of e-commerce transactions in Ukraine. The research allowed us to determine the stages of organizing e-commerce by a business entity and propose an algorithm for its implementation. Accounting for e-commerce transactions involves reflecting the creation and functioning of an online store and settlements with customers. The procedure for accounting for the costs of creating an e-store depends on whether it is created by the company itself or by a third-party organization. Accounting for e-commerce payments depends on the form of payment

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Pudijiastuti, Widanarni, and Djoko Sugiono. "ANALISIS KEEFEKTIFAN SISTEM ELEKTRONIK DAN PELAYANAN PERPAJAKAN (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Raba Bima, NTB)." Measurement Jurnal Akuntansi 16, no. 1 (2022): 70–79. http://dx.doi.org/10.33373/mja.v16i1.4061.

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Abstract In general, this study aims to determine the practice of electronic (online) taxation systems with indicators of the implementation of the e-filling system and tax services. Specifically, this study aims to determine the extent to which the effectiveness of the application of an electronic taxation system (online) and tax services affects tax revenue. The type of data used in this study is secondary data. This research is a type of qualitative descriptive research using three data collection techniques, namely observation, interviews, and documentation.The results of this study indica

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SAFONOVA, Marina S., Dmitry P. IL'YASHCHENKO, Aleksey V. KUCHEROV, Viktoriya V. LING, Zhanna V. SMIRNOVA, and Irina N. BUKHTIYAROVA. "The Features of Modern e-Marketing." Journal of Advanced Research in Law and Economics 8, no. 8 (2018): 2586. http://dx.doi.org/10.14505//jarle.v8.8(30).30.

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The selection is not resolved before the General problem. Some domestic scholars insist on the need to introduce special taxes for subjects of electronic business – the need to improve existing tax regimes, in particular, simplified, and introduction of tax privileges and preferences. Foreign experience of the taxation of electronic business is also contradictory – from strict state regulation through the introduction of special taxes to full tax exemption. While acknowledging the results of scientific research on this issue, we note that the General concept of taxation of e-business and is st

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Матвейчук, Л. О. "State tax service modernization in the context of electronic taxation regime development." PUBLIC ADMINISTRATION ASPECTS 4, no. 1-2 (2016): 81–91. http://dx.doi.org/10.15421/1516010.

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Developed the process of modernization of the tax service of the country in the sphere of electronic taxation. Exposed and analyzed phased modernization and process of development of automation of tax administration, information and informational infrastructure development of the tax service. Described information system of the body: creation, present state and direction of development. Proved the necessity of innovation and information technologies in the activities of the tax service to improve the efficiency and the formation of a new model of taxation governance.

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Lee, Hyung-Seok, and Ji-Sun Chung. "Researching income taxation of cryptocurrency." KOREAN SOCIETY OF TAX LAW 8, no. 2 (2023): 157–98. http://dx.doi.org/10.37733/tkjt.2023.8.2.157.

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Looking at the legal status of virtual assets in Korea, the Tax Act defines “virtual asset” as an electronic certificate that has economic value and can be transacted or transferred electronically. The Tax Act defines “virtual asset” as an electronic certificate (including any rights related to it) that has economic value and can be transacted or transferred electronically. ) that can be transacted or transferred electronically as a thing with economic value, and whether it falls under the civil law is divided into positive and negative theories. The Supreme Court The Supreme Court considers i

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30

Tsaregradskaya, Yu K. "Problems of legal regulation of taxation of electronic commerce." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (December 24, 2021): 98–104. http://dx.doi.org/10.17803/2311-5998.2021.85.9.098-104.

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One of the most pressing issues in modern tax law is the solution of the issue of taxation in the field of electronic commerce. Currently, in the world practice of national states and economic unions of taxation, a number of methods have been formed related to the development of a tax mechanism in this area.An analysis of the scientific literature, as well as domestic and international legislation, indicates that attempts are being made to legally regulate the term “electronic commerce”, as well as to determine the types of taxes applicable to it. The most common taxes in international tax pra

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31

Nguyen, Hang, Meredith DeCenzo, and Meyer Drucker. "Tax Challenges For Electronic-Commerce Activities." Journal of Applied Business Research (JABR) 28, no. 5 (2012): 861. http://dx.doi.org/10.19030/jabr.v28i5.7229.

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Taxation of commercial transactions has always been a controversial and complex matter to administer for federal and state taxing authorities. Globalization of trade in the market-place, along with the emergence of new advanced technology, including the Internet, has imposed many new challenges for these taxing authorities because the systems in place were designed with a more simple business model in mind. With the expansion of E-Commerce, state and local taxing authorities fear that their tax base will be eroded. Overall, only ten states have passed laws requiring online retailers to collect

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Lyutova, Olga I. "OBJECT OF TAXATION UNDER DIGITALIZATION." RUDN Journal of Law 24, no. 3 (2020): 695–716. http://dx.doi.org/10.22363/2313-2337-2020-24-3-695-716.

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The article investigates the problem of content change of the concept object of taxation in the Russian tax law on the path to digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms, as well as academic literature devoted to identification of certain new goods and phenomena as possible objects of taxation, thus updating the concept of the object of taxation itself. The development of information technologies generates the following unavoidable problems related to the object of taxation concept content, which allows reviving

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Firdovsi Huseynov, Seymur. "THE ENVIRONMENT OF ELECTRONIC COMMERCE LEGAL AND TAX ISSUES." SCIENTIFIC WORK 65, no. 04 (2021): 265–67. http://dx.doi.org/10.36719/2663-4619/65/265-267.

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The growth of e-commerce in world trade has been so rapid that the legal systems of states and societies have been unprepared for the challenges that have arisen. These problems were not only related to the protection of consumer rights in the electronic environment, but also other legal, ethical and taxing issues. This article analyzes the legal and taxing problems posed by e-commerce, the conditions under which they arise, and the legislative techniques provided for in EU legislation in relation to the solution of these problems. Key words: e-commerce, taxation problems, legal problems, Euro

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Uguagu, Nkiru Gladys, Ifeyinwa U. Asomba, and Innocent Orji Kalu. "E-Taxation and Tax Compliance in Nigeria: Periscoping Change Perspectives." NG Journal of Social Development 12, no. 1 (2023): 29–42. http://dx.doi.org/10.4314/ngjsd.v12i1.3.

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This study examined the issue of e-taxation and improved tax compliance in Nigeria. The study adopted ex-post facto research design. Analysis conducted in the study made use of secondary quantitative data collated from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics (NBS) and Enugu State Internal Revenue Service (ESIRS). The study revealed that e-taxation has significant positive effect on tax evasion in Nigeria. The study revealed higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the e-taxation

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MCLURE,, CHARLES E. "ELECTRONIC COMMERCE, STATE SALES TAXATION, AND INTERGOVERNMENTAL FISCAL RELATIONS." National Tax Journal 50, no. 4 (1997): 731–49. http://dx.doi.org/10.1086/ntj41789713.

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Kim, Sang Hyuck, Sohyun Chun, and Dong Wook Shin. "Cigarette Taxation and the Searching Popularity of Electronic Cigarettes." Journal of the Korean Society for Research on Nicotine and Tobacco 9, no. 2 (2018): 86–89. http://dx.doi.org/10.25055/jksrnt.2018.9.2.86.

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Mainous, A. G., R. J. Tanner, R. W. Mainous, and J. Talbert. "Health Considerations in Regulation and Taxation of Electronic Cigarettes." Journal of the American Board of Family Medicine 28, no. 6 (2015): 802–6. http://dx.doi.org/10.3122/jabfm.2015.06.150114.

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Perucic, Anne-Marie, Rosa Carolina Sandoval, Sehr Malik, and Gilberto Morales-Zamora. "Taxation of novel and emerging nicotine and tobacco products (HTPs, ENDS, and ENNDS) globally and in Latin America." Revista Panamericana de Salud Pública 46 (October 12, 2022): 1. http://dx.doi.org/10.26633/rpsp.2022.175.

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This article provides a snapshot of the market structure and regulatory approaches around novel and emerging tobacco and nicotine products, both globally and in Latin America, with a focus on excise taxation. Using data from leading market research companies, the WHO Report on the Global Tobacco Epidemic 2021, and country laws and decrees, the article analyses the evolution and market structure of heated tobacco products (HTPs), electronic nicotine delivery systems (ENDS), and electronic non-nicotine delivery systems (ENNDS). This is followed by a summary review of regulatory approaches adopte

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Chen, Yihang. "The Impact of E-commerce Platform Tax Governance on Economic Development." Highlights in Business, Economics and Management 45 (December 24, 2024): 406–10. https://doi.org/10.54097/h1mxjh23.

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With the rapid development of the electronic technology industry in the new era of digitalization, a series of emerging e-commerce platforms such as Google, Amazon, and Taobao have emerged. Digital platforms have created huge economic benefits for various countries and promoted economic development. However, with the increase in e-commerce platforms, many problems have begun to surface, the most representative of which is the tax issue. This article discusses the current status of taxation on e-commerce platforms and summarizes the existing problems. The main problems with taxation at present

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Darmono, Yunus, Amir Junaidi, and Ismiyanto Ismiyanto. "Digitalisasi Sebagai Formulasi Transisi Menuju Transparasi Perpajakan." Ranah Research : Journal of Multidisciplinary Research and Development 7, no. 1 (2024): 272–78. http://dx.doi.org/10.38035/rrj.v7i1.1227.

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This research answers the problem formulation of the urgency of tax digitalization as a transition formulation towards tax transparency and determines the various obstacles in implementing tax digitalization as a transition formulation towards tax transparency. Transparency is one component of good governance, including in the field of taxation. In order to realize aspects of transparency, the government issued a tax digitalization policy. The hope is that digitalization of taxation can improve the weaknesses of conventional taxation and be able to formulate a transition or change towards tran

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Saptono, Prianto Budi, and Dwi Purwanto. "Implementation of Taxation Data Integration in State-Owned Enterprises to Strengthen Good Corporate Governance." Inovbiz: Jurnal Inovasi Bisnis 9, no. 2 (2022): 101. http://dx.doi.org/10.35314/inovbiz.v9i2.2129.

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This study aims to analyze the taxation data integration within the State-Owned Enterprises (BUMN) in strengthening Good Corporate Governance (GCG). This study is descriptive with a qualitative method and uses a content analysis approach. The authors conducted the study by doing a review of the literature on GCG and taxation. The literature comes from books, journals, regulations, policies, electronic sources, the internet, previous research results, press releases, and newspapers. The result of this study suggest that the taxation data integration within BUMN is an essential innovation means

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Bozhuk, I. I., and Y. I. Anistratenko. "On the issue of taxation under the bill №4184." Uzhhorod National University Herald. Series: Law, no. 64 (August 14, 2021): 198–204. http://dx.doi.org/10.24144/2307-3322.2021.64.36.

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In today’s conditions, a useful tool for doing business is e-commerce, aimed at developing the economy of Ukraine and meeting the needs of both producers of goods (works, services) and consumers.According to the current national legislation, part of the electronic services provided by international corpora-tions on the Internet is subject to value added tax through the mechanism of delegating the obligation to declare tax liabilities to their customers if they are value added tax payers or are subjects management, even if they are not registered as value added taxpayers. The article is d

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Medynska, Tetyana, and Natalia Noginova. "DIGITALIZATION OF TAX ADMINISTRATION BODIES IN THE CONTEXT OF CURRENT CHALLENGES AND THREATS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 24(52) (2022): 90–96. http://dx.doi.org/10.25264/2311-5149-2022-24(52)-90-96.

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The article considers the role of tax administration digitalization bodies in the context of current challenges and threats caused by the pandemic in the world and war in Ukraine. The importance of developing the electronic interaction channels between the State Tax Service of Ukraine, tax administrations of OECD countries and taxpayers in the context of Covid-19 and war action is outlined. The focus is on expanding the list of electronic services (for business, private entrepreneurs, IT services), which will increase opportunities for the implementation of the principle of convenience in fulf

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Antić, Dinka. "Electronic Taxable Person – The Last Stage of Evolution of Taxpayer’s Personality? // Elektronska oporeziva osoba – posljednja etapa evolucije personalnosti poreskog obveznika?" Годишњак факултета правних наука - АПЕИРОН 9, no. 9 (2019): 176. http://dx.doi.org/10.7251/gfp1909176a.

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A taxpayer is a person who is required by law to pay the tax. Historically, a taxpayer has been a physical entity since the appearance of tax, before the new era, by the end of 19th century, when the appearance of corporations led to the spread of the term of taxpayer to legal entities. The development of modern concepts of taxation resulted in the acceptance of a group of personally connected individuals with the taxpayer of income tax, and later groups of legal entities with a single taxpayer of VAT and income tax. The development of digitization, telecommunications and robotics has recently

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Sutich, Maria Teresa, and Paolo Centore. "Taxation and Digital Economy: Europe Is Ready." Intertax 42, Issue 12 (2014): 784–87. http://dx.doi.org/10.54648/taxi2014070.

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The European Commission DG TAXUD published the report released by the Expert group on taxation of the Digital economy. The analysis provided in the said document shows the progress of the action begun by the European institutions with the aim to give the legal bases and the technical instruments implementing new rules for taxation of electronic services. From January 2015, the destination principle and the MOSS1 are going to enter into force. The application of that model projected within the VAT system is welcome from the Member States and also from international organizations such as the OEC

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Organ, Ibrahim, and Fatih Cavdar. "Problems in the international field of taxation of electronic commerce." Journal of Internet Applications and Management 3, no. 1 (2012): 63–84. http://dx.doi.org/10.5505/iuyd.2012.09797.

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Joseph, Gishlain T. J. "Electronic Commerce and the United Nations Model Double Taxation Convention." Intertax 32, Issue 8/9 (2004): 387–401. http://dx.doi.org/10.54648/taxi2004062.

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Tkachenko, K. I., G. S. Dudakov, A. L. Zolkin, N. N. Malova, and T. N. Mozharova. "Digitalization of tax processes in the EAEU countries as a factor of stabilization from global financial shocks." SHS Web of Conferences 141 (2022): 01001. http://dx.doi.org/10.1051/shsconf/202214101001.

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The development of digital tools requires changes in all spheres of life. First of all, e-commerce including electronic capital movement, electronic data interchange, electronic commerce, electronic banking and electronic marketing shall be studied, since it is a very important component. The issues of regulating the processes of taxation of relevant transactions with cryptocurrencies both at the national and international levels are being updated. In addition to the harmonization and unification of tax legislation in the field of legal regulation of transactions with cryptocurrencies at the l

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Tran, Trung-Hieu, Yong Mao, and Peer-Olaf Siebers. "Optimising Decarbonisation Investment for Firms towards Environmental Sustainability." Sustainability 11, no. 20 (2019): 5718. http://dx.doi.org/10.3390/su11205718.

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We develop a mixed-integer non-linear programming model for firms’ decarbonisation investment decision-making towards a sustainable environment. Our model seeks the optimal investment for a firm to achieve maximum profit under constraints derived from its environmental protection awareness and the government’s taxation policy. We use an uncertainty theory to formulate the relationship of a firm’s environmental protection awareness and its investment budget levels. Governments’ taxation policy is modelled by a step-wise linear function, where reduced carbon dioxide emission can help the firm re

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Melnyk, Liudmyla, Olena Matros, Oksana Krochak, and Olha Ratushna. "The Taxation of IT and Digital Communications Entities' Activity: Its Legislation and Accounting in Ukraine." Oblik i finansi, no. 3(97) (2022): 62–68. http://dx.doi.org/10.33146/2307-9878-2022-3(97)-62-68.

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Modern challenges of the economy are an adaptation to the changes taking place in the world community. New forms of interaction in human society, transferred to the digital space, are gaining increasing importance. Economic entities must respond fully to the demands of the digital environment. At the same time, the state mustn't reduce its fiscal control over such digital operations. The purpose of the article is to analyze the legislative regulation of taxation of business entities that work in areas related to IT technologies and activities carried out on the Internet. This study covers diff

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