Technology advanced developments and need for updated information are factors contributing to the way how University students, in particular, embrace digital libraries offered as opportunities by the educational institutions, where they attend Bachelor studies. Students of the time in which we live, are capable to investigate various topics that may favor the expansion of their knowledge and updating with the latest research methods. In Kosovo, basically the Universities lack online libraries for the students, thus preventing the opportunity for fresh information. On the other hand, VAT introduction on e-commerce transactions has an impact on the education cost, as well as educational institutions, thus directly affecting the inability to have updated scientific information both for the students and academic staff members, reducing the number of scientific researches. Based on an empirical quantitative study, the present study aims to investigate the VAT impact rate of e-commerce transactions on teaching quality and creational skills of the University students in Kosovo.
Keywords: VAT; University; e-commerce, teaching; creational skills.
[1] Önder, I. E-kitap olgusu ve Türkiye’de durum. Yayımlanmamış Yüksek Lisans Tezi. Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Ankara, 2010, 29.
[2] Snowhill, L. "E-books and their future in academic libraries". D-Lib Magazine, 2001,10 (7).
[3] McFall, R. "Electronic textbooks that transform how textbooks are used". The Electronic Library, 2005. 23 (1).
[4] Yıldırım, G., Karaman, S., Çelik, E. & Esgice, M. "E-kitap okuyucuların kullanım deneyimlerine yönelikalan yazın taraması". 5th International Computer & Instructional Technologies Symposium, Fırat University, Elazığ-Turkey, 2011, 22-24.
[5] Tosun, N. " A Study On Reading Printed Books Or E-Books: Reasons For Student-Teachers Preferences " The Turkish Online Journal of Educational Technology , 2014, 13 /1, 27.
[6] Rukancı, F. ve Anameriç, H. "E-kitap teknolojisi ve kullanımı". Türk Kütüphaneciliği, 2003, 17 (2): 147-166.
[7] Stead, B. A., & Gilbert, J. "Ethical issues in electronic commerce", Journal of Business Ethics, 2001, Vol. 34(2), 75-85.
[8] Republika e Kosoves, Ligji Nr. 03/L -146 Për Tatimin Mbi Vlerën E Shtuar http://www.atk-ks.org/wp-content/uploads/2010/09/Ligji_2009_3_L146.pdf
[9] Republika e Kosoves, Ligji Nr. 05/L -037 Për Tatimin Mbi Vlerën E Shtuar / Shtojca, http://www.atkks.org/wpcontent/uploads/2015/09/
LIGJI_NR._05_L037__PER_TATIMIN_MBI_VLEREN_E_SHTUAR_SHTOJCA.pdf
[10] Jahanshahi, A. A., Mirzaie, A., Asadollahi, A. “Mobile Commerce Beyond Electronic Commerce: Issue and Challenges”, Asian Journal of Business and Management Sciences, 2012, 1(2), 119-129.
[11] Colbjorsen, T. "What is the VAT? The policies and practices of value added tax on ebooks in Europe", International Journal of Cultural Policy,2015, vol. 21/3, 326-343.
[12] Klassen, K.J. , S.K. Laplante and C. Carnaghan. "A model of multinational income shifting and an application to tax planning with e-commerce", The Journal of the American Taxation Association, 2014, vol. 36/ 2, 27-53.