期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2022
卷号：26
期号：1
页码：1-20
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Research Aims: This Study aims examine and highlights issues related to tax avoidance schemes arising from cross-border digital transactions. Design/methodology/approach: This study employs qualitative research methods, qualitative research refers to research that aims to understand human or social problems based on a holistic picture, a series of words and sentences and informants’ reports carried out in natural settings or conditions. Data analysis is performed using the Computer Assisted Qualitative Data Analysis Software (CAQDAS), i.e. NVivo 12. Research findings: Digital transactions have also rendered more new business opportunities and led to trickle-effects for other supporting industries, among others, logistics, IT infrastructure, and e-commerce operators. The expeditious development of digital transactions has transcended jurisdictional boundaries and resulted in substantial problems in cross-border taxation. Theoritical contributions/Originality :The major issues faced by tax authorities pertain to tax avoidance practices carried out by several business actors in digital transactions through tax avoidance schemes that exploit existing regulatory loopholes. Practicioner/Policy implications :The action plans serve as an international consensus where G-20 member countries have mandated the OECD to formulate the necessary recommendations. Research limitation.Implications : The main focus of this research is the strategies undertaken by business actors in designing tax avoidance schemes in cross-border digital transactions. To date, however, the long-awaited international consensus has not been resolved..
关键词：Electronic Commerce;Digital Transactions;Cross-Border Digital Transactions;Taxes;Tax Avoidance;Tax Avoidance Schemes in Cross-Border Digital Transactions
