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 situatio

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 situationEl documento considera los problemas fiscales actuales en el comercio electrónico transfronterizo de mercancías, cuya participación en el comercio total sigue creciendo. Considerando el campo de la economía como parte de la formación universitaria, que puede jugar un papel destacado en la solución de los problemas actuales, sugerimos posibles formas de regular la tributación del comercio electrónico transfronterizo involucrando plataformas digitales en el proceso tributario y haciéndolas plenamente o parcialmente responsable de las obligaciones fiscales. Además, se ha propuesto el establecimiento de cursos de formación universitaria en el campo de la economía como una forma de mejorar la situación económica