We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.
Lee, J. and Nikitkov, A. (2020), "Consumption Tax Collection on Cross-Border Online Sales", Hasseldine, J. (Ed.) Advances in Taxation (Advances in Taxation, Vol. 28), Emerald Publishing Limited, pp. 187-214. https://doi.org/10.1108/S1058-749720200000028007Download as .RIS
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