淡江大學會計學系

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期刊

項目	資料
卷期 Vol. & No.	第1卷第1期 Vol 1 No. 1
標題 Title	論述 Electronic Commerce: How Should It Be Taxed
作者 Authors	Otto H. Chang、David C. Yen
出版日期 Publish Date	2000-11-30
摘要 Abstract	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 from government toward electronic commerce are also discussed. Finally, the future trends of Internet taxation and relevant recommendations are provided.
關鍵字 KeyWords	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
DOI (全文下載 Download)	10.6675/JCA.2000.1.1.05
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