Consumption Tax Collection on Cross-Border Online Sales

2020 ◽  
pp. 187-214
Author(s):  
Jeremy Lee ◽  
Alexey Nikitkov
Keyword(s):  
Consumption Tax ◽  
Tax Collection ◽  
Cross Border ◽  
Online Sales

Transformation of domestic trade in Russia in the context of digitalization of the economy

2020 ◽  
pp. 27-38 ◽  
Author(s):  
V.P. Cheglov ◽  
A.N. Stolyarova
Keyword(s):  
Medium Term ◽  
Consumer Market ◽  
Trading Systems ◽  
Cross Border ◽  
Online Sales ◽  
Domestic Trade ◽  
Current Trends ◽  
Border Trade ◽  
Geographically Distributed ◽  
The Impact

The article analyzes the development of the consumer market and domestic trade in Russia in the conditions of permanent crisis and digitalization of the economy. The current trends in the transformation of domestic trade are analyzed, and the place of online sales technologies in the medium term is shown. Institutional models of building trade organizations in the online sphere and the impact of cross-border trade are studied. The development of online structures in the medium term is predicted, as well as the impact of cross-border trade. The article substantiates the acceleration of integration processes in the field of online trade, the merging of offline and online infrastructure, the disappearance of small trading businesses as a market entity, its integration into geographically distributed omnichannel trading systems, the development of which will mean de facto monopolization of the market.

A Legal Analysis of State Tax Policy for Online Sales: The Recipe from Direct Marketing

2018 ◽  
Vol 16 (1) ◽  
pp. 39-58
Author(s):  
A. Kelly Walker ◽  
Brett L. Bueltel
Keyword(s):  
Direct Marketing ◽  
Business Environment ◽  
State Governments ◽  
Legal Analysis ◽  
Tax Collection ◽  
Circuit Court ◽  
Court Of Appeals ◽  
Online Sales ◽  
Use Tax ◽  
First Time

ABSTRACT The growth of e-commerce has changed the way people shop. The changing business environment is a strain on state governments due to their inability to collect sales and use tax on most internet-based transactions. While the U.S. Supreme Court, for the first time in almost 30 years, is reviewing a state's ability to collect sales and use tax from out-of-state sellers in South Dakota v. Wayfair, Inc., a potential solution to increase sales and use tax collection may already exist. In 2016, the Tenth Circuit Court of Appeals upheld a Colorado notification law that could provide a blueprint for states to capture tax revenue from online companies and out-of-state retailers. In this paper, we review the constitutional complexities of the taxation of online sales. We also analyze state requirements for informational reporting of sales and use tax and recommend policy to increase potential sales and use tax collection.

scholarly journals The definitive VAT system and its impact on tax collection

2021 ◽  
Vol 10 (2) ◽  
pp. 146-166
Author(s):  
Hana Zídková ◽  
Kristýna Balíková
Keyword(s):  
Large Scale ◽  
Positive Impact ◽  
Value Added ◽  
Individual Member ◽  
Tax Collection ◽  
Member States ◽  
Administrative Costs ◽  
Advantages And Disadvantages ◽  
Cross Border ◽  
The Eu

Value Added Tax (VAT) is a significant source of fiscal revenues in the EU. However, the VAT treatment of cross-border supplies enables large-scale tax frauds, such as the Missing Trader Intra-Community (MTIC), which takes each year billions of euros from Member States' public budgets. In 2016 a definitive VAT system was proposed by the European Commission to respond to the shortcomings of the current temporary system. This new system should reduce the possibilities of MTIC fraud for intra-community transactions through the collection of VAT by the supplier in the same way as for domestic transactions. The tax collection by the supplier would impact the administrative costs of the financial authorities. This paper contributes to the discussion about the advantages and disadvantages of the newly suggested system. The analysis focuses on the study of the change in administrative costs and VAT revenues for individual Member States and across the EU. The results are that after implementing the definitive VAT system, total administrative costs of the Member States would increase at least by EUR 107 million, whereas total VAT revenues would rise by EUR 40 billion. This indicates the overall positive impact of the definitive VAT system for the EU. However, individual Member States would not benefit equally. The net exporters, whose intra-community supplies exceed the intra-community acquisitions, would spend more than others for the collection of VAT in connection with the international trade of goods.

scholarly journals Analysis of the Impact of the New Tax Reform on Cross-Border E-Commerce Retail Import Enterprises

2020 ◽  
Vol 5 (4) ◽  
pp. 252
Author(s):  
Haohao Yue
Keyword(s):  
Tax Reform ◽  
Value Added ◽  
The State ◽  
Added Value ◽  
Consumption Tax ◽  
Cross Border ◽  
State Administration ◽  
The Cross ◽  
The Impact

<p>In order to regulate the development of the cross-border e-commerce industry, the State General Administration of Customs and the State Administration of Taxation issued a new policy on April 8, 2016 to abolish the provisions of cross-border e-commerce items based on postal tax, and uniformly pay customs duties and value-added value based on imported goods, tax and consumption tax. This also means that the state has gradually begun to shift from the principle of encouragement and promotion to the standardization and promotion of the cross-border e-commerce industry. Based on this, this article elaborates on the impact and countermeasures of the new tax reform on cross-border e-commerce retail import companies.</p>

scholarly journals Перспективные пути развития прямых продаж международной электронной торговли между Китаем и Россией

2020 ◽  
Vol 57 (4) ◽  
pp. 44-59
Author(s):  
Цзао Фу
Keyword(s):  
Mobile Communications ◽  
Rapid Development ◽  
Operation Mode ◽  
Internet Technology ◽  
The Internet ◽  
Direct Sales ◽  
Cross Border ◽  
Online Sales ◽  
The World ◽  
The Future

Аннотация. В начале этого года неожиданная эпидемия COVID-19 нарушила жизнь людей во всём мире. Приостановлено развитие мировой экономики, международных торговых обменов, что привело к необходимости развивать экономику внутри стран. Приостановлено также заключение международных торговых контрактов и переговоров. Поиск путей выхода из затруднительного положения становится главной задачей для специалистов в области международной торговли. Благодаря быстрому развитию интернета, созданию электронной базы данных и использованию мобильной связи люди по всему миру повышают культуру потребления в сети интернет, используют возможности интернет-технологий, в том числе: электронную торговлю, рекламу услуг маркетинга, сайты для совместного сотрудничества. С помощью использования базы данных и международных сайтов в режиме онлайн возникают возможности для осуществления международных покупок в реальном времени. Под давлением эпидемии многие традиционные отрасли начали пытаться трансформировать онлайн-продажи, которые могут уменьшить убытки, вызванные эпидемией, и даже найти новые точки роста. Наступила эра «живых продаж». Можно предвидеть, что в будущем «живые» продажи охватят больше областей и станут одной из основных моделей продаж. Международная электронная торговля отличается от внутренней электронной торговли, и ей приходится сталкиваться со всё более и более сложными проблемами. В таких условиях наиболее актуальным является вопрос разработки путей развития международной электронной торговли. Ключевые слова: международная электронная торговля, Хайтао, Дайгоу, товары для матери и ребёнка, косметика, предметы роскоши, операционная модель, японские и корейские покупки Parami, Yangpu, Tmall International, Гуанчжоуская международная ярмарка Экспортных товаров, AliExpress, особенность прямых продаж, интерактивность, географические и политические преимущества, перспективные пути развития прямых продаж международной электронной торговли между Китаем и Россией. Abstract. At the beginning of this year, a sudden COVID-19 pandemic disrupted the lives of people all over the world. International trade exchanges were forced to be suspended, which resulted in economic development only within each country. People were unable to conduct face-to-face negotiations and transactions. Thus, the way of breaking through the dilemma has become a problem that the experts who deal with cross-border commerce need to think about. Due to the rapid development of the Internet, creation of electronic databases and use of mobile communications, people all over the world are using the Internet technology. Therefore, the consumption culture of the Internet has been enhanced, including: e-commerce, advertising promotion, advertising marketing services. They share and cooperate with the help of sharing sites. By using databases and online international websites, international shopping can be carried out in real time. Under the pressure of the epidemic, many traditional industries have begun to try the transformation of online sales, which can reduce the losses caused by the epidemic, and even find new growth points. The era of “live sales” has quietly arrived. It is foreseeable that live shopping in the future will cover more areas and become one of the mainstream sales models. Cross-border e-commerce is different from domestic e-commerce in that it faces more and more complex problems. It is imminent to find a suitable development path for cross-border e-commerce direct sales. Keywords: International e-commerce, overseas shopping, purchasing, maternal and child, cosmetics, luxury goods, operation mode, Parami Japan and South Korea purchases, Yangpu, Tmall International, Canton Fair, AliExpress, geographic, political and economic advantages, characteristics of live sales, interactivity, the future of the cross-border e-commerce direct sales between China and Russia.

UX and E-Commerce

2021 ◽  
pp. 316-352
Author(s):  
Silvia Carter
Keyword(s):  
Best Practices ◽  
South America ◽  
Cultural Adaptation ◽  
The Other ◽  
Cross Border ◽  
Online Sales ◽  
The World ◽  
The One ◽  
North And South America ◽  
North And South

E-commerce is expected to see considerable growth in the next years anywhere all over the world. A trend that has been accelerated by the COVID-19. To succeed in this increasingly global and increasingly competitive landscape, e-commerce companies need to attract more and more traffic, the condition for getting clients. The questions “How important is UX for increasing the e-commerce sales?” and “Do geography and culture impact the UX performance?” are therefore essential. This chapter on the one hand analyzes the specific e-commerce UX elements and dimensions, and on the other hand compares strengths and weaknesses in Europe, Asia, Africa, North and South America to find UX international best practices. Keywords: Ecommerce, Online Sales, Cross-Border, International, Marketplaces, Geo-Cultural Adaptation, Ux Elements, Ux Dimensions, Worldwide, Global

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