Consumption Taxation in a Digital World: A Primer

The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based taxation-is presently the norm for goods taxation is technically more complex for digital products and intangible services sold over the Internet, reflecting the difficulty of determining the location of the buyer and seller.Most of the potential solutions to this problem require a great deal of administrative cooperation between national tax authorities.Case studies of several countries show that policy responses to electronic commerce have di.ered, with the European Union taking the lead on implementing a system of destination-based registration.Destination principle;international consumption taxation;electronic commerce;origin taxation;cross-border trade

Development Of A Customer Service System In Electronic Commerce

Information technologies and systems are developing rapidly. Therefore, there are significant changes in business entities’ interaction. E-business is an effective tool to make settlements with customers, expand markets for goods and services, seek new partners, and create a positive image. Certain business types are more favourable to introduce e-commerce; thus, their development level is higher. These are trade in intangible goods, securities, banking services, software development and implementation, information services, distance learning, etc. The purpose of this paper is to determine electronic commerce features in customer warranty and service. The following methods were used: bibliometric and content analysis in processing and searching literary sources; comparing protection of consumers’ interests; analysis and synthesis; consolidation and systematization, particularly in the analysis of legislation, literature, and statistics. Service and warranty are key commerce elements. They are customer services. For proper service and to be ahead of competitors, the consumers’ feedback, complaints, suggestions, recommendations, claims, constant response should be set up. Protecting consumer rights in e-commerce is ensured by “On consumer rights protection”, “On electronic commerce”, etc. Improving regulations between a consumer and a seller, and finding new implementing ways are necessary. Ukraine should fulfill its international legal obligations. Despite the fact that protection of consumer rights is regulated, e-commerce is not properly established and there is a negative experience in using it because of poor government control. E-commerce stores’ trends will allow achieving excellence, high ratings, and buyers’ confidence. The country should have a high-quality e-commerce service

Digitalization of International Trade

The question this article addresses is how the WTO supports and deals with digital trade. The article then analyzes how existing WTO agreements have dealt with digital trade. The article also addresses recent trade agreements particularly the USMCA

An Architecture for Information Commerce Systems

The increasing use of the Internet in business and commerce has created a number of new business opportunities and the need for supporting models and platforms. One of these opportunities is information commerce (i-commerce), a special case of ecommerce focused on the purchase and sale of information as a commodity. In this paper we present an architecture for i-commerce systems using OPELIX (Open Personalized Electronic Information Commerce System) [11] as an example. OPELIX provides an open information commerce platform that enables enterprises to produce, sell, deliver, and manage information products and related services over the Internet. We focus on the notion of information marketplace, a virtual location that enables i-commerce, describe the business and domain model for an information marketplace, and discuss the role of intermediaries in this environment. The domain model is used as the basis for the software architecture of the OPELIX system. We discuss the characteristics of the OPELIX architecture and compare our approach to related work in the field

Analysing B2B electronic procurement benefits – Information systems perspective

This paper presents electronic procurement benefits identified in four case companies. The benefits achieved in the case companies were classified according to taxonomies from the Information Systems discipline. Existing taxonomies were combined into a new taxonomy which allows evaluation of the complex e-procurement impact. Traditional financial-based methods failed to capture the nature of e-procurement benefits. In the new taxonomy, eprocurement benefits are classified using scorecard dimensions (strategic, tactical and operational), which allows the identification of areas of e-procurement impact, in addition the benefits characteristic is captured (tangible, intangible, financial and non-financial)