Controlling tax violations in e-commerce: International experiences and legislative lessons for Vietnam
Keywords:
E-Commerce Taxation, Tax Coercion, Platform Liability, Automated Enforcement, Safe Harbor, Digital EconomyAbstract
The development of the digital economy in Vietnam has put a strain on traditional tax collection methods. Although the change has taken place in order to increase the operating capacity under the Tax Administration Law 2025 and Decree No. 252/2026/ND-CP, there are certain factors that still need improvement. In each doctrinal, civil and economic blind spot, a policy analysis is conducted with the functional perspective of comparative law and a system of assumptions and instruments that are based on previous literature are developed. The article analyzes models from around the world, including the OECD model, European Union model, China model, as well as the US model, and presents a workable paradigm to redesign legislation. There are core solutions: Reclassification of logistics companies as financial intermediaries, hence real-time reporting through API's; platforms shall have statutory Safe Harbors; platforms shall have a Digital Emergency Injunction for the Administrative Due Process aspects.
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