Object structure
Title:

E-commerce challenge within B2C transactions inside EU countries

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Martynkiewicz-Frank, Monika

Subject and Keywords:

VAT ; VAT compliance ; online trading ; e-commerce ; B2C ; rozliczenia VAT ; handel online

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 157-165

Abstrakt:

Following the technology development, consumer habits change. Traders of goods seek new channels to reach the end customer, and online trading becomes more and more attractive. The European Union has already realised that harmonisation of VAT tax law is the key issue to reduce fraud on intra-community transactions, and simplifying the regulations for traders dealing on the internal market, would bring positive impact for the whole economy. Nevertheless, existing regulations, based on traditional commercial transaction models, make administrative taxation related to them very expensive and may provide the traders with a large tax risk in every country in which the trader handles the transaction. In the paper the authoress describes the common problems with covering sales margin due to changes in the reported revenue due to VAT regulations, as well as the obligation to provide to the end customer the gross price including VAT

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2018.515.12

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

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