Advanced search

Consumption Tax Collection on Cross-Border Online Sales

Jeremy Lee
Alexey Nikitkov

Advances in Taxation

ISBN: 978-1-80043-327-4, eISBN: 978-1-80043-326-7

ISSN: 1058-7497

Publication date: 9 December 2020

Abstract

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.

Keywords

Citation

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/S1058-749720200000028007

Download as .RIS

Publisher

:

Emerald Publishing Limited

Copyright © 2021 Emerald Publishing Limited.

To read the full version of this content please select one of the options below

You may be able to access this content by logging in via Shibboleth, Open Athens or with your Emerald account.
If you think you should have access to this content, click the button to contact our support team.
Contact us
Manage cookies

We’re listening — tell us what you think

Join us on our journey