TAX ADMINISTRATION FOR E-COMMERCE ACTIVITIES- CURRENT SITUATION AND SOME RECOMMENDATIONS

Abstract

In the economy under the impact of Industry 4.0, e-commerce business activities are developing and being an important economic sector for many countries, including Vietnam. E-commerce brings many benefits to the economy, especially in the integration period in our country today. Nevertheless, e-commerce also poses many urgent problems in the state management of the online business activities in the digital economy, especially in the field of taxation. The article will present an overview of e-commerce activities, tax collection issues for this activity in accordance with the law of Vietnam, thereby raising the situation and proposing a number of explanations to improve the efficiency of tax management in the field of e-commerce.