Ecommerce And The Effects Of Technology On Taxation: Could Vat Be The Etax Solution? (law, Governance And Technology Series)
by Anne Michéle Bardopoulos /
2015 / English / EPUB
951.9 KB Download
This book focuses on the impact of technology on taxation and deals
with the broad effect of technology on diverse taxation
systems. It addresses the highly relevant eTax issue and
argues that while VAT may not be the ultimate solution with regard
to taxing electronic commerce, it can be demonstrated to be the
most effective solution to date. The book analyzes the application
and the effectiveness of traditional income tax principles in
contradistinction to VAT principles. Taking into account rapidly
ameliorating technology, the book next assesses the compatibility
between electronic commerce and diverse systems of
taxation. Using case studies of Amazon.com and Second Life as
well as additional practical examples, the book demonstrates the
effectiveness of VAT in respect of electronic commerce and
ameliorating technology in the incalculable and borderless realm of
cyberspace.
This book focuses on the impact of technology on taxation and deals
with the broad effect of technology on diverse taxation
systems. It addresses the highly relevant eTax issue and
argues that while VAT may not be the ultimate solution with regard
to taxing electronic commerce, it can be demonstrated to be the
most effective solution to date. The book analyzes the application
and the effectiveness of traditional income tax principles in
contradistinction to VAT principles. Taking into account rapidly
ameliorating technology, the book next assesses the compatibility
between electronic commerce and diverse systems of
taxation. Using case studies of Amazon.com and Second Life as
well as additional practical examples, the book demonstrates the
effectiveness of VAT in respect of electronic commerce and
ameliorating technology in the incalculable and borderless realm of
cyberspace.
