IDEAS home Printed from https://ideas.repec.org/a/spt/apfiba/v15y2025i2f15_2_1.html
   My bibliography  Save this article

A Study on Taxation of Cross-Border E-Commerce Transactions: The Case of Value-Added Tax

Author

Listed:
  • Yu-Ting Huang
  • Tae-Young Kim

Abstract

This paper examines the taxation of cross-border e-commerce (CBEC) in Taiwan with a focus on the Value-Added Tax (VAT) regime. It analyzes Taiwan’s legal reforms requiring foreign digital service providers to register and remit VAT, and evaluates the effectiveness of these measures through comparative analysis and case studies, including Uber and LINE. The study highlights administrative gaps such as limited audit capabilities and lack of international cooperation, and compares Taiwan's system with those in the EU, South Korea, and Australia. Based on recent global practices, the paper proposes policy recommendations to enhance tax neutrality, enforcement efficiency, and digital infrastructure. The findings contribute to ongoing efforts to align national tax systems with the digital economy’s borderless nature.  JEL classification numbers: H25, H26.

Suggested Citation

  • Yu-Ting Huang & Tae-Young Kim, 2025. "A Study on Taxation of Cross-Border E-Commerce Transactions: The Case of Value-Added Tax," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 15(2), pages 1-1.
    • Handle: RePEc:spt:apfiba:v:15:y:2025:i:2:f:15_2_1
    as

    Download full text from publisher

    File URL: http://www.scienpress.com/Upload/JAFB%2fVol%2015_2_1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Cross-border e-commerce; Value-Added Tax; Digital Economy; Tax Compliance.;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spt:apfiba:v:15:y:2025:i:2:f:15_2_1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eleftherios Spyromitros-Xioufis (email available below). General contact details of provider: http://www.scienpress.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.