Montiagodo, J., Hamasaki, Y.C. and Onsay, E.A. 2026. Evaluating Rural Consumers’ Knowledge and Attitudes toward Digital Service VAT: Evidence from a Philippine Countryside Market. New Countryside. 5, 2 (Feb. 2026), 1–16. DOI:https://doi.org/10.55121/nc.v5i2.1010.