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Ecommerce and the Effects of Technology on Taxation
Could Vat Be the Etax Solution?
Anne Michèle Bardopoulos
52,95 €
+ 105 points
Format
Description
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.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 370
- Langue:
- Anglais
- Collection :
- Tome:
- n° 22
Caractéristiques
- EAN:
- 9783319359083
- Date de parution :
- 06-10-16
- Format:
- Livre broché
- Format numérique:
- Trade paperback (VS)
- Dimensions :
- 155 mm x 235 mm
- Poids :
- 6691 g
