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