Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading

Alin-Flavius Marta
Additional contact information
Alin-Flavius Marta: West University of Timisoara, Romania

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, 2022, vol. 23, issue 5, 694-706

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.

Keywords: E-commerce; cryptocurrency; transaction taxation; tax on added value; trading platforms (search for similar items in EconPapers)
JEL-codes: H25 H26 L81 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.rmci.ase.ro/no23vol5/11.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rom:rmcimn:v:23:y:2022:i:5:p:694-706

Access Statistics for this article

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT is currently edited by Marian Nastase

More articles in REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT from Faculty of Management, Academy of Economic Studies, Bucharest, Romania Contact information at EDIRC.
Bibliographic data for series maintained by Marian Nastase ().