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VOL. 12, ISSUE 1 (2026)
The invisible Tax collector: Global lessons for Vietnam’s E-Commerce future
Authors
Phan Chau Anh, Phuong Thi Thao Anh, Nguyen Thi Thao Nhung
Abstract
With the rapid development of the Fourth Industrial Revolution,
e-commerce has become an inevitable trend, transforming the shopping and
business practices of millions of consumers while simultaneously posing
significant challenges to state tax administration. In order to enhance management
efficiency and prevent tax revenue losses, Vietnamese law has gradually
established a mechanism whereby e-commerce platforms declare and pay taxes on
behalf of sellers. This article analyzes the legal regulations of several
countries concerning the mechanism of tax declaration and payment on behalf of
sellers on e-commerce platforms, thereby providing suggestions and orientations
for improving Vietnamese law in the coming period.
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Pages:233-235
How to cite this article:
Phan Chau Anh, Phuong Thi Thao Anh, Nguyen Thi Thao Nhung "The invisible Tax collector: Global lessons for Vietnam’s E-Commerce future". International Journal of Law, Vol 12, Issue 1, 2026, Pages 233-235
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