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Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading

Author

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  • Alin-Flavius MARTA

    (West University of Timisoara, Romania)

Abstract

The globalization of e-commerce has raised the issue of regulating it and finding effective ways to charge and tax transactions. A species of international trade has emerged, namely the trading of cryptocurrencies, which presents even greater difficulties of regulation and taxation by the authorities. The present study aims to analyze the regulations of some states or those already existing at the community level in order to identify the truly effective ones as possible models to be proposed for national regulations.

Suggested Citation

  • Alin-Flavius MARTA, 2022. "Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 23(5), pages 694-706, December.
    • Handle: RePEc:rom:rmcimn:v:23:y:2022:i:5:p:694-706
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    File URL: https://www.rmci.ase.ro/no23vol5/11.pdf
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    References listed on IDEAS

    as
    1. James Alm & Mikhail I. Melnik, 2012. "Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions," Working Papers 1205, Tulane University, Department of Economics.
    2. James Alm & Yongzheng Liu & Kewei Zhang, 2019. "Financial constraints and firm tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 71-102, February.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Diana Maria Chi? & Irina-Iulia Salan?a, 2023. "WEB 3.0 and the Evolution of the World Wide Web," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 24(5), pages 717-735, December.

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    More about this item

    Keywords

    E-commerce; cryptocurrency; transaction taxation; tax on added value; trading platforms;
    All these keywords.

    JEL classification:

    • L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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