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eCommerce and the Effects of Technology on Taxation

Could VAT be the eTax Solution? de

Éditeur :

Springer


Collection :

Law, Governance and Technology Series

Paru le : 2015-03-31

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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.
Pages
370 pages
Collection
Law, Governance and Technology Series
Parution
2015-03-31
Marque
Springer
EAN papier
9783319154480
EAN EPUB
9783319154497
Informations sur l'ebook
Nombre pages copiables
3
Nombre pages imprimables
37
Taille du fichier
901 Ko
Prix
52,74 €

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