頁籤選單縮合
題名 | Electronic Commerce: How Should It Be Taxed?= |
---|---|
作者 | Chang,Otto H.; Yen,David C.; |
期刊 | 當代會計 |
出版日期 | 20001100 |
卷期 | 1:1 2000.11[民89.11] |
頁次 | 頁89-104 |
分類號 | 567.01 |
語文 | eng |
關鍵詞 | Electronic commerce; Inter-organizational electronic commerce; Intra-organizational electronic commerce; Customer-to-business electronic commerce; Disintermediation; Bit tax; Resource-based tax; Residence-based tax; Cyberbank; Electronic money; Record keeping; Identification certificate system; |
英文摘要 | Rapid growth in electronic commerce has presented many challenges to the existing tax system. The basic nature of Internet has the potential to make the transactions invisible or untraceable, therefore offering great opportunities for tax evasion. This paper examines the implications as well as the challenges Electronic Commerce poses for the current tax system. The policy responses form government toward electronic commerce are also discussed. Finally, the future trends of Internet taxation and relevant recommendations are provided. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。