A digital economy tax literacy program can help create awareness on importance of taxation and encourage persons on the digital economy to comply with their tax obligations. It should have legislative backing to acquire legitimacy. It should be in line with the national values and principles set...

The Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of this paper is to examine this reform initiative in the Irish Revenue, assess it through the lens of the New Public Management (NPM) and e-government literatures and to...

This paper is a discussion on the topic of the voice enabled web and the revenue opportunities which exist therein. The paper gives an overview of the technology used to implement such systems and explains some of the revenue models of companies in that area. The paper examines the technology of...

In the Czech Republic there is an on-going debate and for the last year also legislative work on a Revenue Registry Act. This article introduces the system of revenue registry which should be applied in the Czech Republic, critically analyses fundamental provisions of the draft bill and...

The article focuses on the new rules for electronic commerce that came into force on 1 July 2021 in all EU Member States. The main goal is to explain these new rules of taxation of consignments of goods from abroad (both from the European Union and third countries) to non-taxable persons and...

Today, due to the growth of the E-commerce industry, forecasting revenues for online sellers is of paramount importance to investors. Globally, there are E-commerce seller aggregators such as Thrasio and Perch that acquire online sellers. For online sellers to succeed, they must carefully plan...