Emergence of Online Business: Monitoring and verification of tax compliance of virtual stores

- Ukay ukay (illegal) (bill legalizes ukay-ukay business)

o https://highlights.page/wBDhe
- BIR prepares to tax digital transactions
o https://highlights.page/KIOUb
- Tax Compliance of Online Businesses & Sellers in the Philippines
o https://highlights.page/7FJ1f
- E-Commerce 101: Your tax obligations as an online seller
o https://highlights.page/pKQ8U
- Philippines Taxation of Digital Transactions
o https://highlights.page/jP8bX
- Tax laws that online sellers in the Philippines need to know
o https://highlights.page/awRqh
- Taxation of Electronic commerce: A developing problem
o https://highlights.page/pUzGb
- The e-commerce sales tax: a case study of Thailand
o Out.pdf
- Towards a national tax policy for E-commerce
o 2002-08.pdf

Decoding Digital Commerce: Monitoring Tax Compliance of Online business and retailers in Bataan

Decoding Online Business Tax Algorithm: Tracking Tax Compliance of Bataan’s Online sellers and
retailers

Hacking the Philippine Tax System: A study about Tax Evasion and Tax avoidance of Bataan’s Online
sellers and retailers

Configuring the Philippine Tax System: An empirical study about the tax compliance practices of
Bataan’s online sellers and retailers

Respondents

- Online sellers and retailers

- Online auction

Focus

- Tax compliance
- Tax evasion and Tax avoidance

Statement of the Problem

The general problem of this study is to track the tax compliance activities of online sellers and retailers
in Bataan.
Specifically, this study seeks to answer the following research problem:

1. Who are the respondents of the study?

a. Nature of their business
b. Income
c. Duration
2. What are the tax obligations of the online sellers and retailers of bataan?
3. Are they tax registered or unregistered?
4. How do these factors affect the tax compliance activities of the online sellers and retailers in
bataan?
a. Laws and regulations
b. Complexity
c. Size of the business
5. How can the BIR track the digital transactions of the online seller and retailers of bataan?
6. What are the implications these factors affect the tax gap caused by the unregistered virtual
establishments in the Philippines?
a. Technological gap
b. Monitoring issues
7. How does the tax gap affect the economy of the Philippines?
8. Is there a need to create a new law or enhance the existing law to close the tax gap?
9. How can the Philippine tax administration solve these problems?
10. What is the difference of physical stores and virtual establishments when it comes to tax
compliance?