Journal article
GST treatment of electronic commerce: comparing the Singaporean and Australian approaches
eJournal of Tax Research, Vol.19(1), pp.17-47
01/06/2021
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Abstract
This article analyses the Australian and Singaporean indirect tax systems as they apply to electronic commerce (e-commerce), specifically focusing on mechanisms for taxation of cross-border transactions. Both countries have similar goods and services tax (GST) mechanisms (broad base, low rate and limited exemptions), and at the same time somewhat different economic determinants of tax policy (size of the economy, dependence on foreign trade, etc). Therefore, it is considered useful to assess how these countries adapt their indirect tax systems to digitalisation of the economy. Using the broader Australian and Singaporean e-commerce taxation systems as points of reference, the article identifies a set of criteria, or qualities (including, for example, neutrality and fairness), for an efficient system of e-commerce taxation, and evaluates the experience and measures in those two countries against these criteria.
Details
- Title
- GST treatment of electronic commerce: comparing the Singaporean and Australian approaches
- Creators
- Evgeny Guglyuvatyy - Southern Cross UniversityNikolai Milogolov - Russian Presidential Academy of National Economy and Public Administration
- Publication Details
- eJournal of Tax Research, Vol.19(1), pp.17-47
- Publisher
- University of New South Wales * School of Taxation & Business Law (Atax)
- Grant note
- This research has been funded by the Singapore Management University Tax Academy, Centre for Excellence in Taxation
- Identifiers
- 991012978840802368
- Copyright
- © School of Taxation & Business Law, University of New South Wales
- Academic Unit
- Faculty of Business, Law and Arts; School of Law and Justice; Law
- Language
- English
- Resource Type
- Journal article