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Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

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.

Introduction: The main feature of modern society today is the digital way of life combined with digitalisation. It affects every aspect of life. Today’s main drivers of change are modern electronic communications and high-speed internet connections or services created by digitalisation. Thus, digitalisation stimulates economic growth by creating new jobs, especially in the information and communication sector, increasing the savings of individuals and public and private companies, increasing productivity and providing new opportunities for personal development and motivation. Therefore, the digital economy poses significant challenges to the EU tax system. The identified tax challenges are nexus, data and characterisation, standard tax avoidance practices and direct and indirect tax risks. To address these challenges, the concept of Tax Administration 3.0 should be implemented. Under this concept, digital tools will make tax administration better organised and more efficient, both in combating abuse and improving the quality of tax reporting and compliance.

Aim: This study aims to present the digital economy’s direct and indirect tax challenges from an EU perspective. In addition, it will also present the current situation of the digital levy proposed by the European Commission and the level of Europe’s digital performance among EU member states.

Method: Following the Digital Economy and Society Index (DESI) methodology, Europe’s digital performance varied widely among EU member states between 2015 and 2020.

Findings: The results show that the digital sector is highly involved in tax planning practices and significantly affects Europe’s digital performance. Moreover, there is no consensus on implementing the digital levy in EU member states since only a few of the EU member states have implemented the digital levy. Based on the findings, the author proposes introducing the digital levy in all EU member states to restore and maintain the sustainability of public finance, especially after the crisis COVID-19.

Purpose: Evaluation of the reform of public policy of digital economy taxation in Ukraine under conditions of military threats.

Need of the Study: The global digital transformation of the economy gives the IT sector priority positions in shaping public policy goals. The world community is searching for optimal models of digital business taxation, which can enhance its global investment attractiveness. In 2021, Ukraine introduced new tax rules on digital services; however, the war launched on 24 February 2022 made irreversible changes for businesses. The Ukrainian government started a new special tax regime, whose impact on the business environment needs to be thoroughly studied.

Methodology: This research is based on the content analysis of the legal framework of state policy on taxation of digital economy services.

Findings: The authors found that the reforms in the taxation of digital economy services carried out in Ukraine are designed to create incentives for attracting foreign IT companies and can create an effective tax competitive advantage for our country. At the same time, the special facilitated tax regime for the period of martial law in Ukraine creates a certain buffer in counteracting the threatening economic consequences of the war in Ukraine.

Practical Implications: The study summarises major taxation amendments and special conditions under martial law in Ukraine that affect the development of the digital economy, which allows for assessing the consequences for the business environment in the national IT sector.

This is a case study on the opportunities provided by Open Source library systems and the experience of delivering these systems through a shared service.

This chapter derives from desk research, interviews, and direct involvement in the project. The format is a case study, setting out a detailed timeline of events with information that can be applied in other settings.

This chapter presents reflections on the value and limitations of collaboration amongst libraries and librarians on an innovative approach to library systems and technologies. It also presents reflections on lessons learned from the processes and detailed discussion of the success factors for shared services and the reasons why such initiatives may not result in the outcomes predicted at the start.

Libraries and IT services considering Open Source and shared service approaches to provision will find material in this study useful when planning their projects.

The nature of collaboration and collaborative working is studied and observations made about the way that outcomes cannot always be predicted or controlled. In a genuine collaboration, the outcome is determined by the interactions between the partners and is unique to the specifics of that collaboration.

The case study derives from interviews, written material and direct observation not generally in the public domain, providing a strong insider’s view of the activity.

Purpose: Analysis and systematisation of global trends in the transformation of DSSs from the standpoint of solving their global and local problems and determining the central axioms of setting up and supporting business processes in DSSs.

Need of the Study: Decision Support Systems (DSSs) are the basis of doing business in an enterprise by automating business processes, keeping accounting and reducing various risks associated with complexity, labour-intensiveness, slow execution time and, therefore, potential loss of profit. In recent decades, the rapid development of DSSs has led to the emergence of complex enterprise information system architectures. At the same time, many local business processes are not implemented or are partially implemented. In Ukraine, such techniques include VAT accounting.

Methodology: The study is based on the literature analysis, Internet resources and practical experience obtained during the SAP ERP system implementation projects. Particular attention is paid to developing information systems architecture to solve the problems enterprises face during their growth. Thanks to the analysis of the example of the realisation of the Internet sales process and the induction method, the axioms of automation of business processes in accounting systems were formed.

Findings: Regardless of the qualitative and quantitative transformation, modern DSSs still cannot solve all the enterprise’s problems, mainly due to the use of paper documents and the diversity of national legislation. By the example of the SAP ERP system, the optimal implementation of the business process of VAT liabilities was proposed by Ukrainian legislation for sales below cost price.

Practical Implications: Compliance with the established axioms of automation of business processes will reduce the cost of resources for their implementation, maintenance and correction of potential errors and, therefore, will provide an opportunity to process more transactions. Implementing the proposed algorithm for calculating VAT liabilities in SAP ERP for sales below the cost price will simplify the existing process and enable the fulfilment of other requirements within the framework of current legislation.

This chapter focuses on the use of outcome-based performance management systems within public administration. It reports two qualitative case studies from respectively the Danish Tax and Customs Administration and the Swedish Tax Agency. Both of these administrations use outcome-based performance management systems to steer subsets of their administrative work. The chapter shows that the systems respond to broader demands for accounting for outcomes, yet, the systems also operate in very different ways. The Danish case shows a quantitative system which measures on a daily basis, the Swedish case shows a qualitative system which measures on a four to five-year basis. What is striking about both cases is that they balance meeting the demands for accounting for diffuse outcomes, with developing measurements that ‘fit’ local contingent concerns. While much of the current research on performance management systems in public administration is critical and stresses the downsides of such systems, this chapter shows that these systems should not always be assumed to be connected to gaming, strategic behaviour and/or reductionism. Instead, the performance management systems can be seen as attempts to reconcile and make ends meet in ‘post-bureaucratic’ organisations that are increasingly expected to account for rather diffuse and abstract outcomes and expected at the same time to steer and prioritise daily administrative work.

In this chapter, the authors examine the challenges presented by supporting higher education students with disabilities in an online learning environment and put forth a discussion and recommendations for delivering literacy supports to geographically disparate students in fully online courses by embracing the social model of disability and universal design principals as opposed to the typical medical model of disability that it pervasive in educational systems. Under the Americans with Disabilities Act of 1990, educational institutions are required to promote auxiliary aids and services. Broadly defined, these aids are meant to enhance communication, inclusion, and participation of people with disabilities. The discussion of the resources put forth in this chapter begins with an exploration of the evolving consensus on the nature of disability and the standard (medical) model for providing accommodations and supports for students with disabilities, which was developed before the rise of online and blended learning environments. Next, the authors explore the problems inherent in the use of the medical model and highlight how the social model and universal design for learning can be utilized to empower learners and enhance their learning experiences in online and blended learning environments. The discussion returns to the importance of inclusion, participation, and engagement for students with disabilities no matter the modality of learning. This chapter concludes with a comparison of two models of support and recommended changes for implementation of best practices to enhance literacy supports in online learning environments.