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Alternative title:

Legal and tax changes in the e-commerce industry – objectives and prospects for regulation development

Subject and Keywords:

e-commerce   digital era   tax law   directive   digital platform   VAT   digitization   legislation   sealing the tax system

Abstract:

The paper discusses the issues of cybernetic legal and tax changes in the e-commerce industry, including the objectives and further prospects for the development of regulations. The author brings up the subject of dynamic evolution of the trade industry and its consequences. She discusses in detail the four groundbreaking regulations that are the foundation for legal changes in regard to the sealing of the tax system in the current digital era, also considering the effects of implementing these legal acts into national legislation.

Date issued:

2023

Resource Type:

text

Detailed Type:

article

Identifier:

doi:10.34616/147003   ISSN 2082-100X

Language:

pol

Abstract Language :

eng

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Autor opisu:

WR U/PAdal