electronic commerce
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2022 ◽  
pp. 197-213
Author(s):  
Yeoul Hwangbo

The challenge over most countries has been legislating related acts and regulations on global electronic commerce taxation, but they have not implemented the consumption tax system for global electronic commerce so far. Consumer payment tax (CPT) is based on fintech and thereby proposed so that consumers can pay the consumption taxes to related taxation office of the countries in accordance with consumer country's jurisdiction principle, considering the CPT is assessed to satisfy most of the electronic commerce taxation criteria and has the potential to be applied to electronic commerce.


2021 ◽  
Author(s):  
Artur Pohorilenko

The epidemic caused by the SARS-CoV-2 virus (COVID-19) has necessitated the search for new formats of doing business. Companies that have taken the initiative and taken advantage of e-commerce have been able to achieve significant success. This article is devoted to a comprehensive analysis of the legislation of Ukraine on the subject of legal regulation of requirements for the form, content and procedure for concluding a business agreement in the relevant field. The main requirements related to the specifics of the implementation of contractual relations in this area are primarily related to the circulation of electronic documents, as well as the need to certify the integrity of the data transmitted by them. As a result of the study, it was found that the basic requirements for concluding a business contract in the traditional form remain relevant in the field of e-commerce. At the same time, the legislation over-regulates some aspects of the contractual relationship, leaving the parties little freedom to choose modern means of communication.


Author(s):  
Yu. K. Tsaregradskaya

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 practice are VAT and the tax on goods and services. The Russian Federation also uses VAT in this area in the implementation of electronic commerce. 


2021 ◽  
Author(s):  
Nikita Astria
Keyword(s):  

Penggunaan internet untuk aktifitas transaksi bisnis dikenal dengan Electronic Commerce (e-commerce). Hingga saat ini banyak sekali e-commerce didunia, termasuk Indonesia yang bersaing untuk menjadi yang terbaik bagi konsumen. Lazada Indonesia, hanya mampu berada di posisi ke empat jika dibandingkan dengan e-commerce lain. Faktor terpenting yang dapat mendorong konsumen dalam bertransaksi ialah kepercayaan. Selain kepercayaan, penggunaan yang mudah dan dapat memberikan kenyamanan tentu diharapkan oleh konsumen agar dapat menimbulkan intensi pembelian ulang.Oleh karena itu, peneliti melakukan analisis mengenai perilaku konsumen saat berbelanja melalui e-commerce.Penelitian ini bertujuan untuk mengetahui tanggapan konsumen terkait kepercayaan, kemudahan penggunaan, persepsi kenyamanan, ulang serta bagaimana pengaruhnya terhadap intensi pembelian ulang di Lazada Indonesia.Penelitian ini bersifat kausal komparatif, dengan pendekatan kuantitatif. Penelitian dilakukan dengan analisis statistik menggunakan LISREL. Kuisoner disebar secara online terhadap konsumen Lazada Indonesia dengan jumlah sampel penelitian sebanyak 400 sampel. Hasil menunjukkan bahwa kepercayaan, dan persepsi kenyamanan konsumen terhadap Lazada Indonesia memiliki kategori cukup baik, persepsi kemudahan penggunaan memiliki kategori baik, sementara intensi pembelian ulang konsumen memiliki kategori buruk. Selain itu, untuk analisis verifikatif ditemukan bahwa kepercayaan, kemudahan penggunaan, dan persepsi kenyamanan berpengaruh signifikan terhadap intensi pembelian ulang baik secara simultan maupun parsial.


2021 ◽  
pp. 104-111
Author(s):  
Alexander Matsegorin ◽  
Oleksandra Tsaryk

Problem setting. Due to the rapid impact of information and communication technologies on commodity-money relations, which are in the sphere of civil turnover in Ukraine, the number of contracts concluded in electronic form is significantly increasing. The scope of electronic documents both in contractual civil law relations and in general in the relations of individuals with government agencies, courts and other public law entities has a clear tendency to expand and grow. Thus, in many areas of commodity-money exchange, the interaction of executors and customers (clients) has reached a completely new organizational and legal level and is carried out exclusively online, because the territorial remoteness and implementation of quarantine measures against COVID-19 is not always possible to sign an agreement on paper. These statements determine the relevance of the chosen research topic. The object of the study is the civil legal relationship using a mobile digital signature (Mobile ID). The subject of the research is the advantages and disadvantages of electronic identification with the use of mobile digital signature in civil circulation. The state of research of the problem. Such scientists as M. I. Anokhin, Yu. V. Borodakiy, N. P. Varnovsky, V. M. Glushkov, M. V. Denisova, M. M. Dutov, A.V. Kobets, G.I. Kupriyanova, A. Matvienko, V. A. Onegov, I. A. Semaev, V. A. Shakhverdov, M. N. Tsyvin, V. V. Yashchenko and others. The target of research is to study the features of the legal regulation of electronic digital signature of a person and his legal status with the analysis of issues arising from the use of such a signature in civil turnover, the formulation of proposals for their solution. Article’s main body. The possibility of using mobile digital signatures in the document flow is provided by the relevant regulations. The Law of Ukraine “On Electronic Digital Signature” adopted on May 22, 2003, defines the legal status of an electronic digital signature and regulates the relations that arise when using an electronic digital signature. This Law does not apply to relations arising from the use of other types of electronic signatures, including digitized images of handwritten signatures. At the same time, the provision of Part 3 of Article 207 of the Civil Code of Ukraine on the use of facsimile reproduction of the signature by means of mechanical, electronic or other copying, as well as electronic signature or other analogue of handwritten signature with the written consent of the parties, which must contain samples handwritten signatures. The legislative base on electronic signatures is currently constantly growing, a passport of a citizen of Ukraine in the form of a card with a contactless electronic carrier (and an electronic digital signature) has been introduced into the continuum of indirect electronic reality. The Law of Ukraine "On Electronic Commerce" of September 3, 2015 regulates the legal regulation of the field of electronic commerce in Ukraine, defines the procedure for electronic transactions with the use of information and telecommunications systems. The legal basis for the provision of electronic trust services, including cross-border, the rights and obligations of the subjects of legal relations in the field of electronic trust services are subject to the Law of Ukraine "On electronic trust services" of October 5, 2017. The number of diverse legal material causes some difficulties in the practical application of a mobile digital signature. Differences in national terminology, which are contained in different sources, as well as existing legal gaps determine the relevance of this problem and require appropriate research. Conclusions and prospects for the development. The scientific novelty of the study is a comprehensive consideration of this topic, namely: the pros and cons of using a mobile digital signature, making suggestions for improving existing legislation with concepts and functions related to the use (Mobile ID).


2021 ◽  
Vol 29 (1) ◽  
pp. 21-38
Author(s):  
Diana O. Yampolskaya ◽  
Bruno Martarello De Conti ◽  
Sergey N. Morozov

E-commerce issues and ways of digital cooperation between the BRICS countries are examined. The BRICS countries, excluding China, were not able to occupy the highest positions in the innovation ratings published by Western research organizations, but they have high development potential. The BRICS countries and their programs for development of the digital economy and trade are studied. The Russian Federation pays great attention to digital cooperation due to existing difficulties in geo-economic situation. The development of e-commerce is a key element in the digitalization of economy. This study examines the stages of development of the digital economy and current state of BRICS e-commerce, as well as highlights its problem areas. It overviews modern e-commerce tools, such as electronic payments, blockchain, chat bots, internet of things, voice assistants, drones, etc. Digital cooperation should be developed precisely in these areas. However, the fact that Russia lacks applied experience in the field of commercialization has become a significant problem. In this regard, the main purpose of the study is to identify areas and ways of digital cooperation for BRICS governments and individual companies.


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