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- Title
Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading.
- Authors
MARTA, Alin-Flavius
- 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.
- Subjects
ONLINE sales taxation; CRYPTOCURRENCY exchanges; CRYPTOCURRENCIES; VALUE-added tax; INTERNATIONAL trade; TAXATION
- Publication
Review of International Comparative Management / Revista de Management Comparat International, 2023, Vol 24, Issue 5, p694
- ISSN
1582-3458
- Publication type
Article
- DOI
10.24818/RMCI.2022.5.694