Some Considerations regarding the Regulation
of E-commerce Taxation and Cryptocurrency Trading
Some Considerations regarding the Regulation
of E-commerce Taxation and Cryptocurrency Trading
Author(s): Alin-Flavius MARTASubject(s): Economy, Business Economy / Management, ICT Information and Communications Technologies
Published by: EDITURA ASE
Keywords: E-commerce; cryptocurrency; transaction taxation; tax on added value; trading platforms.
Summary/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.
Journal: Revista de Management Comparat Internațional
- Issue Year: 23/2022
- Issue No: 5
- Page Range: 694-706
- Page Count: 13
- Language: English