ACCOUNTING AND TAX ASPECTS OF DROPSHIPPING Cover Image

СЧЕТОВОДНИ И ДАНЪЧНИ АСПЕКТИ НА ДРОПШИПИНГА
ACCOUNTING AND TAX ASPECTS OF DROPSHIPPING

Author(s): Radost Kraleva
Subject(s): Economy, Business Economy / Management
Published by: Бургаски свободен университет
Keywords: dropshipping; e-commerce; taxation; accounting

Summary/Abstract: Dropshipping is an innovative business model that is widely applied in the field of e-commerce. Its main characteristic is that the merchant offers products online without physically storing them. Despite the obvious advantages of this model - such as low startup costs, no need for warehouse infrastructure, and optimized inventory management - it presents specific challenges from both an accounting and tax perspective.

  • Issue Year: 2025
  • Issue No: XII
  • Page Range: 231-241
  • Page Count: 11
  • Language: Bulgarian
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