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THE ISSUE OF E-COMMERCE AND DIGITAL SERVICE TAXATION IN THE
DATA-DRIVEN ECONOMY
Nguyen Lan Anh, Ph.D1*, Dang Thi Thao, Ph.D2
*1 Facul y o Business Adminis a ion, Indus ial Uni e si y o Ho Chi Minh Ci y
2 Nghe An Uni e si y, Nghe An P o ince, Vie nam
Co esponding Au ho Nguyen
Lan Anh, Ph.D
Facul y o Business Adminis a ion,
Indus ial Uni e si y o Ho Chi
Minh Ci y
A icle His o y
Recei ed: 19 / 07 / 2025
Accep ed: 28 / 10 / 2025
Published: 05 / 11 / 2025
Abs ac : This s udy examines he challenges and oppo uni ies o e-comme ce axa ion in he
digi al economy, ocusing on he need o inno a i e ax policies and echnological
ad ancemen . The esea ch design in ol es a comp ehensi e e iew o li e a u e o analyze key
issues such as ax ju isdic ion, digi al goods alua ion, legal a bi a ion, and he applica ion o
Digi al Se ices Tax (DST). This app oach syn hesizes indings om academic a icles, epo s,
and policy documen s o p o ide deep insigh s in o he complexi ies su ounding e-comme ce
axa ion. The indings highligh he impo ance o in e na ional coope a ion, echnological
inno a ion, and well-designed ax measu es in add essing he challenges posed by he digi al
economy. Discussions emphasize he signi icance o ha monizing ax policies, le e aging
digi al solu ions such as e-in oicing and eal- ime epo ing, and implemen ing DST o ensu e
e ec i e axa ion o digi al en e p ises.
Keywo ds: E-comme ce, e-comme ce axa ion, digi al economy.
How o Ci e in APA o ma : Anh, N. L. & Thao, D. T. (2025). THE ISSUE OF E-COMMERCE AND DIGITAL SERVICE
TAXATION IN THE DATA-DRIVEN ECONOMY. IRASS Jou nal o Economics and Business Managemen . 2(11),1-5.
In oduc ion
E-comme ce axa ion has become a c ucial elemen o
global economic policy, go e nance, and ade. As echnological
ad ancemen s con inue o eshape he business ansac ion
landscape, ax amewo ks ace p o ound challenges and
oppo uni ies. This in oduc ion p o ides a comp ehensi e
o e iew ha includes gene al explana ions, speci ic delinea ions,
common phenomena, ela ed esea ch, and he o e a ching
objec i es o e-comme ce axa ion.
Taxa ion is a undamen al pilla o mode n economies,
se ing as he main ins umen h ough which go e nmen s
gene a e e enue o und public se ices and in as uc u e
de elopmen . T adi ional ax mechanisms we e p ima ily designed
o egula e ansac ions wi hin physical e i o ial bounda ies.
Howe e , he eme gence o e-comme ce, cha ac e ized by digi al
pla o ms acili a ing in e na ional ansac ions—has signi ican ly
dis up ed hese con en ional amewo ks. Unlike adi ional b ick-
and-mo a en e p ises, online businesses o en ope a e in
ju isdic ions di e en om hei cus ome bases, c ea ing complex
challenges in ax assessmen , collec ion, and en o cemen .
O e iew o E-Comme ce Taxa ion
The ise o e-comme ce pla o ms has igge ed a pa adigm
shi in consume beha io , business models, and ma ke dynamics.
The exponen ial g ow h o online e ail, digi al se ices, and c oss-
bo de ansac ions has eshaped he global economic landscape,
anscending adi ional bounda ies and ju isdic ions.
Simul aneously, he dispa i y be ween he pace o echnological
inno a ion and he adap abili y o ax egula ions has c ea ed a
pe sis en imbalance, os e ing an en i onmen ipe o ax
a oidance and egula o y ambigui y. This phenomenon
unde sco es he u gency o policymake s and ax au ho i ies o
o mula e adap i e s a egies capable o ha monizing ax egimes
wi h he e ol ing na u e o digi al comme ce.
No ably, esea ch e o s ha e emphasized he symbio ic
ela ionship be ween axa ion, e-comme ce de elopmen , and
economic g ow h, highligh ing he necessi y o balanced iscal
policies ha os e inno a ion, en ep eneu ship, and sus ainable
de elopmen . The axa ion o e-comme ce p esen s a ange o
challenges and oppo uni ies. Te ada-Hagiwa a (2019) unde sco es
he need o global solu ions o add ess base e osion and p o i
shi ing (BEPS).
The Concep o Digi al Economy Taxa ion
The concep ual amewo k o e-comme ce axa ion,
si ua ed a he c i ical in e sec ion o digi al comme ce and iscal
policy con inues o e ol e in esponse o eme ging challenges and
oppo uni ies. Recen s udies ha e emphasized he need o a
nuanced unde s anding o e-comme ce axa ion, highligh ing he
necessi y o adap ing adi ional ax p inciples o he unique
dynamics o digi al ansac ions. Schola s a gue ha ede ining ax
amewo ks is essen ial o ensu e hei ele ance and e ec i eness
in he echnological e a.
Con empo a y esea che s ha e echoed his iew by
unde sco ing he di icul ies in de e mining ju isdic ional
bounda ies, iden i ying axable en i ies, and classi ying digi al
goods and se ices wi hin igid legal amewo ks (Jones, 2023).
Fu he mo e, heo e ical cons uc s such as he des ina ion
p inciple and he concep o digi al pe manen es ablishmen o e
aluable insigh s in o add essing c oss-bo de axa ion challenges
in he digi al economy (OECD, 2020; De e eux e al., 2019).
The des ina ion p inciple has gained p ominence as a
guiding s anda d o axing digi al ansac ions, unde which axes
a e le ied based on he consume ’s loca ion a he han ha o he
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-11 (No embe -2025), 1-5
Vol-2, Iss-11 (No embe -2025)
2
selle (Eu opean Commission, 2021). This s a egy e lec s he
shi owa d a consump ion-based economy d i en by e-comme ce
and aligns wi h he undamen al a ionale o axing consump ion
a he han p oduc ion.
Recen empi ical s udies ha e shed ligh on he
e ec i eness o a ious ax policy in e en ions in axing e-
comme ce. Li e al. (2023) examined he impac o digi al se ices
axes (DSTs) on e enue gene a ion and economic wel a e,
highligh ing he ade-o be ween go e nmen e enue objec i es
and consume wel a e conside a ions.
O e iew o E-Comme ce
O e he yea s, e-comme ce has been unde s ood in a ious
ways, p ima ily due o he de elopmen o economic ac i i ies and
he In e ne . Compa ed wi h he digi al economy, e-comme ce is
no limi ed by ime o geog aphical dis ance. The ans o ma ion o
he economy has also led o ax adjus men s. Al andia (2020)
de ines e-comme ce as a o m o ansac ion in ol ing goods and
se ices conduc ed h ough he In e ne , aimed a acili a ing he
exchange o in o ma ion o buying and/o selling and making
paymen ansac ions mo e accessible o mos people.
Th ough he In e ne , he ela ionship o se ices and
exchange o goods connec s bidde s and po en ial buye s, e ol ing
om he ini ial inpu o o e s owa d o mal ag eemen s and
deli e y o supply ac i i ies. Shin e al. (2019) p o ide ano he
desc ip ion o e-comme ce, speci ically: ―E-comme ce is he
in eg a ion o email, elec onic unds ans e , elec onic da a
in e change, and o he simila echniques in o a comp ehensi e
elec onic sys em o economic unc ions.‖ A he Eu opean le el,
e-comme ce is also de ined in a way simila o he OECD
de ini ion as ― he pu chase o sale o goods o se ices be ween
businesses, households, indi iduals, o p i a e o ganiza ions
h ough elec onic ansac ions o e he In e ne o ia o he
compu e -media ed communica ion ne wo ks (online)‖
(EUROSTAT, 2021).
One o he p ocesses shaping he digi al economy is he
ans e o a ious ypes o socio-economic ac i i ies ha use
in o ma ion echnology in o he elec onic In e ne en i onmen
such as e-comme ce, e-business, e-lea ning, e-communica ion, and
e-go e nmen . The mode n achie emen s ecognized in
ans o ming he global in o ma ion and communica ion
en i onmen h ough echnology and he In e ne ha e led o he
o ma ion o a global elec onic en i onmen ha os e s nume ous
ypes o economic ac i i ies while opening new oppo uni ies o
inancial, o ganiza ional, and ins i u ional design in exis ing ields
o business, science, and socio-economic ope a ions.
The complex na u e o digi al ansac ions, in ol ing
mul iple s akeholde s ac oss di e en e i o ies, has c ea ed
signi ican challenges in de e mining app op ia e ax ju isdic ions
and alloca ing axing igh s among na ions (Tu ina, 2020). These
challenges a e u he exace ba ed by he apid pace o
echnological ad ancemen and he eme gence o new digi al
business models.
Legal F amewo k o Taxa ion in E-Comme ce
Ac i i ies
In e na ional Tax Guidelines, S anda ds, and Regional/Na ional
App oaches
The e olu ion o in e na ional ax guidance has been
ma ked by signi ican e o s o add ess he challenges posed by
he digi al economy. The OECD’s Base E osion and P o i Shi ing
(BEPS) amewo k ep esen s a co ne s one o in e na ional e o s
o mode nize ax sys ems (Bessenge , 2019). The BEPS
amewo k, encompassing o e 135 coun ies, has played a i al
ole in de eloping new in e na ional ax s anda ds and guidelines
(Ch is ians, 2016). These e o s ha e led o subs an ial p oposals
o e o ming in e na ional axa ion p inciples, including new
nexus ules and p o i alloca ion mechanisms speci ically designed
o he digi al economy.
Di e en egions and coun ies ha e adop ed di e se
app oaches o digi al axa ion, esul ing in a complex mosaic o
legal amewo ks. The Eu opean Union (EU) has been pa icula ly
ac i e in de eloping comp ehensi e digi al ax policies, p oposing
bo h in e im and long- e m solu ions (Igbinenika o & Adewusi,
2024). Indi idual coun ies ha e implemen ed unila e al measu es
such as he UK Digi al Se ices Tax (DST) and F ance’s axe su
les se ices numé iques (Sábo, 2020). While hese na ional
ini ia i es add ess immedia e e enue conce ns, hey ha e also
c ea ed challenges o coo dina ion and ha moniza ion o
in e na ional ax policies.
Legal F amewo k o E-Comme ce Taxa ion in Vie nam
The Law No. 56/2024/QH15, enac ed on No embe 29,
2024, in oduces signi ican inno a ions conce ning axa ion in e-
comme ce. The new law highligh s wo majo b eak h oughs:
Fo eign supplie s wi hou a physical business p esence in
Vie nam mus di ec ly o h ough an au ho ized
ep esen a i e egis e , decla e, and pay axes.
This p o ision closes he p e ious ―legal loophole‖
ega ding c oss-bo de digi al se ices. In he pas , majo
ech co po a ions such as Google, Me a (Facebook),
Ne lix, and Apple had no pe manen es ablishmen s in
Vie nam, making ax collec ion nea ly impossible.
Despi e gene a ing billions o VND in e enue om
Vie nam, hese companies con ibu ed li le o na ional
ax e enue. The new egula ion p o ides a di ec legal
mechanism o ax hese echnology ―gian s,‖ p e en ing
capi al ou lows ha escape s a e con ol. Vie nam
he eby a i ms i s igh o ax economic ac i i ies a ising
wi hin i s e i o y, ega dless o physical p esence—a
global end in he digi al economy e a.
F om Ap il 1, 2025, e-comme ce pla o ms and digi al
pla o ms wi h paymen unc ions will be equi ed o
wi hhold and emi axes on behal o indi idual and
household businesses ope a ing on hei pla o ms.
This shi s he bu den o ax decla a ion and paymen
om millions o small, ha d- o-moni o online selle s o
a limi ed numbe o e-comme ce and paymen pla o ms
(e.g., Shopee, Lazada, Tiki), which a e easie o egula e
and possess comp ehensi e ansac ion da a. This
measu e esol es long-s anding issues in acking and
audi ing online selle s. By designa ing hese pla o ms as
―ex ended a ms‖ o ax au ho i ies, he s a e le e ages
digi al in as uc u e and da a o mo e e icien ax
adminis a ion. Ins ead o managing millions o
axpaye s, au ho i ies now o e see only a ew hund ed
pla o ms. This e o m compels e-comme ce ac i i ies o
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-11 (No embe -2025), 1-5
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3
become mo e o malized and anspa en , educing he
scale o he ―shadow economy‖ in cybe space.
The Impac o Taxa ion on E-Comme ce
Challenges in Implemen ing E-Comme ce Tax Policies
E-comme ce axa ion aces nume ous challenges a ising
om he bo de less na u e o digi al ansac ions and he
p oli e a ion o online pla o ms. Baldwin and Wyplosz (2021)
highligh he complexi ies o de e mining ax ju isdic ion and
ensu ing compliance wi hou physical p esence. The con inual
e olu ion o digi al business models—o en ope a ing ac oss
mul iple ju isdic ions and anscending adi ional geog aphical
bounda ies u he complica es he si ua ion.
The in angible na u e o digi al asse s makes hei
alua ion and classi ica ion o ax pu poses inc easingly di icul ,
adding o adminis a i e bu dens and compliance cos s o bo h
axpaye s and ax au ho i ies (Goolsbee, 2022). Recen s udies
emphasize he challenges o es ablishing a clea ax nexus o
digi al en e p ises ha o en lack subs an ial physical p esence in
he ju isdic ions whe e hey ope a e. The OECD’s Inclusi e
F amewo k on BEPS (2021) has sough o add ess hese issues by
p oposing new p o i alloca ion and nexus ules o be e cap u e
he alue gene a ed by digi al ac i i ies. Howe e , he
implemen a ion o hese ules emains con en ious and complex, as
e lec ed in ongoing nego ia ions and a ying le els o adop ion
among coun ies (KPMG, 2023).
Fu he mo e, he classi ica ion o digi al goods and
se ices o ax pu poses emains a ma e o deba e. The
in angible na u e o digi al asse s means ha adi ional
classi ica ion and alua ion me hods based on physical
cha ac e is ics and loca ion a e o en inadequa e. This has led o
signi ican disc epancies in how di e en ju isdic ions app oach
digi al axa ion, c ea ing inconsis encies and oppo uni ies o ax
a oidance (Eu opean Commission, 2022). Fo ins ance, some
coun ies ha e in oduced Digi al Se ices Taxes (DSTs) a ge ing
e enues om speci ic digi al ac i i ies, while o he s ely on
exis ing Value-Added Tax (VAT) amewo ks o cap u e digi al
ansac ions (PwC, 2023).
Tax e asion and egula o y a bi age pose majo
challenges o ax collec ion and iscal in eg i y in he digi al e a.
Digi al pla o ms can swi ly shi p o i s o low- ax ju isdic ions
h ough ans e p icing and o he mechanisms, unde mining he
ax bases o highe - ax coun ies (Eden & Teece, 2020). This issue
is u he exace ba ed by he use o c yp ocu encies and o he
digi al asse s, which complica e moni o ing and en o cemen . The
anonymi y and decen aliza ion o c yp ocu encies p esen
signi ican obs acles o ax au ho i ies a emp ing o en o ce
compliance and p e en ax e asion (EY, 2023).
The Impac o E-Comme ce Taxa ion on Business Ac i i ies
Ad ancemen s in da a analy ics, a i icial in elligence
(AI), and blockchain echnology ha e enabled ax au ho i ies o
enhance compliance moni o ing, de ec ax e asion, and s eamline
ax collec ion p ocesses (PwC, 2023). Howe e , he apid pace o
echnological inno a ion also p esen s challenges in adap ing legal
amewo ks and p o ec ing axpaye s’ da a p i acy and secu i y
(Deloi e, 2023). The e ol ing landscape o e-comme ce axa ion
equi es con inuous adap a ion and inno a ion in ax policy and
adminis a ion. By in eg a ing insigh s om ecen esea ch
indings and heo e ical ad ancemen s, policymake s can na iga e
he complexi ies o e-comme ce axa ion mo e e ec i ely,
ensu ing a ai and sus ainable ax egime ha p omo es economic
g ow h and digi al inno a ion.
Comba ing ax e asion in he digi al age demands obus
in e na ional coope a ion and ha monized policies. Tax e asion
and egula o y a bi age a e pa icula ly e iden in e-comme ce,
whe e mul ina ional co po a ions can exploi disc epancies in
na ional ax laws o minimize hei ax liabili ies. Eden and Teece
(2020) a gue ha digi al en e p ises o en engage in Base E osion
and P o i Shi ing (BEPS) by ans e ing p o i s o low- ax
ju isdic ions while minimizing ax exposu e in highe - ax
coun ies. This p ac ice e odes he ax bases o coun ies whe e
signi ican economic ac i i ies occu , unde mining iscal in eg i y
and ai ness.
Solu ions o Imp o ing he Legal F amewo k
o E-Comme ce and Digi al Se ice Taxa ion
In e na ional Coope a ion in Add essing Tax Challenges in E-
Comme ce and Digi al Se ices
Recen esea ch unde sco es he need o in e na ional
coope a ion and ha monized ax policies o e ec i ely add ess
hese challenges. The OECD’s Pilla One and Pilla Two p oposals
aim o ensu e ha mul ina ional en e p ises pay hei ai sha e o
axes wi hin ju isdic ions whe e hey ope a e, ega dless o
physical p esence (OECD, 2021). Pilla One ocuses on
ealloca ing p o i s o ma ke ju isdic ions, while Pilla Two seeks
o es ablish a global minimum ax a e o cu b base e osion and
p o i shi ing (Deloi e, 2022). These ini ia i es ep esen majo
s ides owa d add essing axa ion challenges posed by he digi al
economy; howe e , hei success depends on b oad in e na ional
consensus and p ac ical implemen a ion (IMF, 2023).
Mo eo e , echnological ad ancemen s b ing bo h
challenges and oppo uni ies o ax adminis a ion. The use o big
da a analy ics, AI, and blockchain can s eng hen ax au ho i ies’
abili y o moni o ansac ions, de ec e asion, and imp o e
compliance. Fo ins ance, blockchain echnology can p o ide
anspa en and immu able digi al ansac ion eco ds, educing
oppo uni ies o aud and ax e asion (EY, 2023). Ne e heless,
hese echnologies also in oduce new isks and equi e subs an ial
in es men s in in as uc u e and human capi al o be e ec i ely
u ilized (PwC, 2023).
In e na ional o ganiza ions and ag eemen s play a c ucial
ole in acili a ing a ha monized app oach o e-comme ce axa ion.
The OECD, IMF, and Wo ld Bank con inue o ad oca e o
coo dina ed and comp ehensi e ax e o ms o add ess he unique
challenges posed by digi aliza ion (IMF, 2023). Thei e o s ocus
on de eloping consensus-based solu ions ha balance he in e es s
o de eloped and de eloping na ions, ensu ing ha he bene i s o
digi al axa ion a e dis ibu ed equi ably.
Global ini ia i es o ha monize ax policies and adop
bes p ac ices a e essen ial o ackling e-comme ce axa ion
challenges. The OECD’s Pilla One and Pilla Two amewo ks
aim o ensu e a ai alloca ion o axing igh s and es ablish a
co esponding global minimum ax a e (OECD, 2021). These
measu es a e designed o p e en p o i shi ing and base e osion
by mul ina ional co po a ions, ensu ing ha digi al en e p ises pay
app op ia e axes wi hin ele an ju isdic ions. The success ul
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-11 (No embe -2025), 1-5
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implemen a ion o hese amewo ks equi es close in e na ional
collabo a ion and alignmen o domes ic ax policies wi h global
s anda ds (IMF, 2023).
Technological Solu ions
In addi ion, da a analy ics and a i icial in elligence (AI)
in ax adminis a ion ha e been shown o imp o e he accu acy o
ax assessmen s and inc ease he e iciency o audi ope a ions
(EY, 2022). Blockchain echnology also o e s p omising
applica ions, p o iding anspa en and immu able ansac ion
eco ds ha can educe oppo uni ies o aud and enhance us in
he ax sys em. Acco ding o EY (2022), blockchain can imp o e
he accu acy and eliabili y o ax epo ing, making i easie o
ax au ho i ies o e i y ansac ions and ensu e compliance.
The e ec i eness o Digi al Se ices Tax (DST) has
been explo ed u he in ecen s udies. Li e al. (2023) ound ha
ju isdic ions implemen ing DSTs ha e epo ed inc eased ax
e enues om digi al en e p ises, al hough hese measu es also
pose adminis a i e and compliance cos challenges. The esea ch
sugges s ha while DSTs can e ec i ely cap u e alue om digi al
ac i i ies, hei design and implemen a ion mus conside he
b oade economic con ex and po en ial unin ended consequences
(Li e al., 2023).
Capaci y Building and Knowledge Sha ing Among Tax
Au ho i ies
S udies show ha coun ies adop ing digi al ax solu ions
ha e achie ed signi ican imp o emen s in ax compliance and
e enue collec ion. They also highligh ha in eg a ing digi al
echnologies can educe adminis a i e cos s and enhance he
o e all e iciency o ax sys ems.
Beyond echnological and policy inno a ions, he e is
g owing ecogni ion o he need o capaci y building and
knowledge sha ing among ax au ho i ies. The IMF (2023)
emphasizes he impo ance o p o iding aining and echnical
assis ance o ax adminis a ions in de eloping coun ies o help
hem e ec i ely adop and implemen digi al ax solu ions. This
includes in es ing in in as uc u e, s eng hening da a analy ics
capabili ies, and de eloping obus legal amewo ks o suppo he
digi al ans o ma ion o ax sys ems.
Fu he mo e, ecen s udies emphasize he impo ance o
s akeholde engagemen in he design and implemen a ion o
digi al ax policies. Engaging businesses, indus y associa ions, and
ci il socie y o ganiza ions can help ensu e ha ax policies a e ai ,
anspa en , and e ec i e in cap u ing he alue gene a ed by
digi al ac i i ies. Such collabo a i e app oaches also help build
us and compliance among axpaye s, educe esis ance o new
ax measu es, and os e a cul u e o olun a y compliance (OECD,
2022).
S akeholde Pa icipa ion in Tax Policy Design and
Adminis a ion
The pa icipa ion o s akeholde s is essen ial in
de eloping e ec i e e-comme ce ax policies. Collabo a ion wi h
businesses, indus y g oups, and ci il socie y o ganiza ions helps
ensu e ha ax measu es a e equi able, anspa en , and p ac ical.
The Eu opean Commission’s consul a ions on digi al axa ion
illus a e he bene i s o such engagemen , as inpu om mul iple
s akeholde s has in o med he design o ax measu es ha mo e
accu a ely e lec he eali ies o he digi al economy (Eu opean
Commission, 2023).
Conclusion
The e ol ing legal landscape equi es policymake s o
con inuously adap o keep pace wi h echnological ad ancemen s
and business inno a ion. Ju isdic ions ha ha e adop ed p oac i e
app oaches such as eal- ime epo ing and elec onic in oicing
ha e expe ienced imp o emen s in compliance and e enue
collec ion (OECD, 2022). These ini ia i es highligh he po en ial
bene i s o in eg a ing digi al solu ions in o ax adminis a ion
while also emphasizing he need o ha monized s anda ds and
s ong da a p o ec ion measu es (Deloi e, 2023).
E-comme ce axa ion ep esen s a complex and dynamic
ield ha demands con inuous adap a ion and inno a ion in bo h
policy and p ac ice. By in eg a ing insigh s om ecen esea ch
and echnological ad ancemen s, policymake s can be e na iga e
he challenges o axing digi al ansac ions, ensu ing ha ax
sys ems emain ai , e icien , and capable o suppo ing
sus ainable economic g ow h in he digi al age.
Re e ences
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