Educational research on solving real tax problems in cross-border e-commerce
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2307-7999
2310-4635
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2021-03-06
e1291
e1291
Propósitos y Representaciones - 2021
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http://purl.org/coar/access_right/c_abf2
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Educational research on solving real tax problems in cross-border e-commerce 9 Carrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú. Artículo de revista Núm. SPE3 , Año 2021 : Número especial: Contexto actual de la educación y la psicología en Europa y Asia SPE3 Propósitos y Representaciones Nikolaevna Balabanova, Yulia Vitalievna Salmina, Svetlana Kamilevna Khafizova, Elmira http://purl.org/redcol/resource_type/ART https://creativecommons.org/licenses/by-nc-sa/4.0/ Propósitos y Representaciones - 2021 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/resource_type/c_2df8fbb1 Educational system info:eu-repo/semantics/publishedVersion cross-border e-commerce http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text Inglés https://revistas.usil.edu.pe/index.php/pyr/article/view/1291 Publication Journal article taxation digital platform VAT e-commerce application/pdf Educational research on solving real tax problems in cross-border e-commerce 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 e1291 https://revistas.usil.edu.pe/index.php/pyr/article/download/1291/1501 10.20511/pyr2021.v9nSPE3.1291 2021-03-06 2021-03-06T00:00:00Z 2021-03-06T00:00:00Z e1291 2307-7999 https://doi.org/10.20511/pyr2021.v9nSPE3.1291 2310-4635 |
| institution |
UNIVERSIDAD SAN IGNACIO DE LOYOLA |
| thumbnail |
https://nuevo.metarevistas.org/USIL/logo.png |
| country_str |
Perú |
| collection |
Propósitos y Representaciones |
| 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 Nikolaevna Balabanova, Yulia Vitalievna Salmina, Svetlana Kamilevna Khafizova, Elmira Educational system cross-border e-commerce taxation digital platform e-commerce |
| 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 |
| title_eng |
Educational research on solving real tax problems in cross-border e-commerce |
| description_eng |
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
|
| author |
Nikolaevna Balabanova, Yulia Vitalievna Salmina, Svetlana Kamilevna Khafizova, Elmira |
| author_facet |
Nikolaevna Balabanova, Yulia Vitalievna Salmina, Svetlana Kamilevna Khafizova, Elmira |
| topic |
Educational system cross-border e-commerce taxation digital platform e-commerce |
| topic_facet |
Educational system cross-border e-commerce taxation digital platform e-commerce |
| citationvolume |
9 |
| citationissue |
SPE3 |
| citationedition |
Núm. SPE3 , Año 2021 : Número especial: Contexto actual de la educación y la psicología en Europa y Asia |
| publisher |
Carrera de Psicología, Universidad San Ignacio de Loyola, Lima, Perú. |
| ispartofjournal |
Propósitos y Representaciones |
| source |
https://revistas.usil.edu.pe/index.php/pyr/article/view/1291 |
| language |
Inglés |
| format |
Article |
| rights |
https://creativecommons.org/licenses/by-nc-sa/4.0/ Propósitos y Representaciones - 2021 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 |
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info:eu-repo/semantics/article |
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http://purl.org/coar/resource_type/c_6501 |
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info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| type_content |
Text |
| publishDate |
2021-03-06 |
| date_accessioned |
2021-03-06T00:00:00Z |
| date_available |
2021-03-06T00:00:00Z |
| url |
https://revistas.usil.edu.pe/index.php/pyr/article/view/1291 |
| url_doi |
https://doi.org/10.20511/pyr2021.v9nSPE3.1291 |
| issn |
2307-7999 |
| eissn |
2310-4635 |
| doi |
10.20511/pyr2021.v9nSPE3.1291 |
| citationstartpage |
e1291 |
| citationendpage |
e1291 |
| url2_str_mv |
https://revistas.usil.edu.pe/index.php/pyr/article/download/1291/1501 |
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