Educational research on solving real tax problems in cross-border e-commerce

被引：1

作者：

Salmina, Svetlana Vitalievna ^{[1
]}

Khafizova, Elmira Kamilevna ^{[1
]}

Balabanova, Yulia Nikolaevna ^{[1
]}

机构：

[1] Kazan Fed Univ, Inst Management Econ & Finance, Dept Econ Secur & Taxat, Kazan, Russia

来源：

PROPOSITOS Y REPRESENTACIONES | 2021年 / 9卷

关键词：

e-commerce; Educational system; cross-border e-commerce; taxation; digital platform; VAT;

D O I：

10.20511/pyr2021.v9nSPE3.1291

中图分类号：

G44 [教育心理学];

学科分类号：

0402 ; 040202 ;

摘要：

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

引用

页数：7

共 50 条

[21] Comparative Research on Chinese Logistics Models of Cross-Border E-Commerce [J].

Wang, Yufen ;

Zhao, Min .

PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON ENGINEERING MANAGEMENT, ENGINEERING EDUCATION AND INFORMATION TECHNOLOGY, 2015, 36 :268-271

[22] Research on Cross-border E-commerce Logistics Distribution in Shandong Province [J].

Wang, Jun .

2ND INTERNATIONAL CONFERENCE ON MODELING, SIMULATION AND OPTIMIZATION TECHNOLOGIES AND APPLICATIONS (MSOTA 2018), 2018, :671-677

[23] Research on Cross-border E-commerce Economic Dispute Resolution Strategy [J].

Han, Lu .

2018 7TH INTERNATIONAL CONFERENCE ON SOCIAL SCIENCE, EDUCATION AND HUMANITIES RESEARCH (SSEHR 2018), 2018, :509-512

[24] Research on the Models and Development Strategies of Cross-border E-commerce in China [J].

Zhao, Dechang .

PROCEEDINGS OF THE 2017 INTERNATIONAL CONFERENCE ON HUMANITIES SCIENCE, MANAGEMENT AND EDUCATION TECHNOLOGY (HSMET 2017), 2017, 96 :1087-1092

[25] Information Sharing in a Cross-Border E-Commerce Supply Chain Under Tax Uncertainty [J].

Zhang, Xumei ;

Zha, Xiaoyu ;

Zhang, Haiyue ;

Dan, Bin .

INTERNATIONAL JOURNAL OF ELECTRONIC COMMERCE, 2022, 26 (01) :123-146

[26] Logistics Problems and Development Strategy under Cross-Border E-commerce Environment [J].

Ma, Qiang .

PROCEEDINGS OF THE 2016 4TH INTERNATIONAL EDUCATION, ECONOMICS, SOCIAL SCIENCE, ARTS, SPORTS AND MANAGEMENT ENGINEERING CONFERENCE (IEESASM 2016), 2016, 22 :1031-1034

[27] The Impact of Cross-Border E-Commerce on the Problems of Chinese Economy New Norms [J].

Liu, Xun .

PROCEEDINGS OF THE 2017 INTERNATIONAL CONFERENCE ON INNOVATIONS IN ECONOMIC MANAGEMENT AND SOCIAL SCIENCE (IEMSS 2017), 2017, 29 :1395-1400

[28] THE DETERMINANT OF CONSIGNMENT GOODS IN CROSS-BORDER E-COMMERCE [J].

Muchtar, Masruri ;

Firmansyah, Vahri ;

Rodoni, Ahmad .

INTERNATIONAL JOURNAL OF BUSINESS AND SOCIETY, 2023, 24 (02) :690-710

[29] Data privacy regulation and cross-border e-commerce [J].

Yan, Jing .

EMPIRICA, 2024, 51 (04) :913-927

[30] Logistics service sharing in cross-border e-commerce [J].

Khooban, Zohreh ;

Mutlu, Nevin ;

de Kok, Ton .

INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS, 2025, 279

← 1 2 3 4 5 →