Vol. 5 No. 2 (April 2026): In Progress | New Countryside

Vol. 5 No. 2 (April 2026): In Progress

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Open Access Article
Evaluating Rural Consumers’ Knowledge and Attitudes toward Digital Service VAT: Evidence from a Philippine Countryside Market

Jeselle Montiagodo, Yumi C. Hamasaki, Emmanuel A. Onsay

2026, 5(2): 1-16 DOI: https://doi.org/10.55121/nc.v5i2.1010
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This study examines the impact of online customers’ knowledge on their attitudes and perceptions towards Republic Act No. 12023, focusing on Value-Added Tax (VAT) for digital services in online sales transactions. Through a causal research design, socio-economic profiles were determined, online customers’ knowledge of R.A. No. 12023 was evaluated, attitudes and perceptions were analyzed, and... more

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