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

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

New Countryside · 1-16 · 10.55121/nc.v5i2.1010

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. 1