Establishing A Trusted Third Party for Taxing Global Electronic Commerce: System Architecture of Global Electronic Tax Invoice (GETI)

Hwangbo, Yeoul

doi:10.1080/12294659.2004.10805037

International Review of Public Administration

2004

DOI: 10.1080/12294659.2004.10805037

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Establishing A Trusted Third Party for Taxing Global Electronic Commerce: System Architecture of Global Electronic Tax Invoice (GETI)

Yeoul Hwangbo

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Government Challenges Over Global Electronic Commerce Using FinTech

Hwangbo¹

2022

FinTech Development for Financial Inclusiveness

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The challenge over most countries has been legislating related acts and regulations on global electronic commerce taxation, but they have not implemented the consumption tax system for global electronic commerce so far. Consumer payment tax (CPT) is based on fintech and thereby proposed so that consumers can pay the consumption taxes to related taxation office of the countries in accordance with consumer country's jurisdiction principle, considering the CPT is assessed to satisfy most of the electronic commerce taxation criteria and has the potential to be applied to electronic commerce.

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Government Challenges Over Global Electronic Commerce Using FinTech

Hwangbo¹

2022

FinTech Development for Financial Inclusiveness

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Establishing A Trusted Third Party for Taxing Global Electronic Commerce: System Architecture of Global Electronic Tax Invoice (GETI)

Cited by 1 publication

References 4 publications

Government Challenges Over Global Electronic Commerce Using FinTech

Government Challenges Over Global Electronic Commerce Using FinTech

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