Review article

Different Tax Collection Models in e-Commerce

Ivana Bezjak ; Magistrantica Pravnog fakulteta Sveučilišta u Zagrebu

Abstract

In this paper, the author presents the current models of taxation of cross-border transactions in electronic commerce, i.e. indirect taxation, from the viewpoint of the European Union and the Organisation for Economic Cooperation and Development, and the model applied in the Republic of Croatia. Considering the development of electronic commerce and the disappearance of classical tax collectors as intermediaries, other proposals have also been investigated - different models to facilitate tax collection for States and the possibility of applying them in practice. The acceptability of individual models also depends on how prepared the States are to cooperate and agree on fiscal policies and technological solutions, which could facilitate tax collection for the new intermediaries, such as financial institutions and internet providers. It is generally considered that new taxes, such as the “bit tax”, financial transactions tax or telecommunication services tax, are not suitable for the taxation of transactions through virtual networks. Regardless of the chosen taxation model, it must be based on the basic principle of taxation of destination-based consumption, i.e. on the place of consumption.

Keywords

e-commerce; indirect taxes; taxation models; tax collectors as intermediaries; technological solutions for taxation; bit tax

Hrčak ID:

128866

URI

https://hrcak.srce.hr/128866

Publication date:

25.9.2012.

Article data in other languages: croatian

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