Tax Revenue Drain and Its Policy Implications under the E-Commerce EnvironmentReportar como inadecuado




Tax Revenue Drain and Its Policy Implications under the E-Commerce Environment - Descarga este documento en PDF. Documentación en PDF para descargar gratis. Disponible también para leer online.

In the late 20th century, E-commerce has been developed rapidly in the world and driven an irreversible trend to direct the future development of trade. However, as a new pattern of trade, E-commerce has also put forward a serious impact and challenge to the traditional production and management as well as the trading and legal system. While E- commerce has become a greatly popular trading pattern, levying tax on it is still blank in many countries, including our country certainly. It inevitably leads to a huge loss of tax revenue, for this reason, the construction of E-commerce tax leg- islation cannot be delayed even a moment. This paper explores the defects in the current taxation system by analyzing the various manifestations of tax erosion in the E-commerce environment, and proposes suggestions on E-commerce taxation legislation at last. All in all, we should improve the legal framework of E-commerce taxation, by profiting from the over- seas experience in E-commerce taxation legislation, to promote the healthy development of E-commerce.

KEYWORDS

E-commerce; Tax Erosion; Legal Countermeasures

Cite this paper







Autor: Fuqiang Zhang, Wei Lin, Wenpeng Shen, Manman Tu, Tian Zhu

Fuente: http://www.scirp.org/



DESCARGAR PDF




Documentos relacionados