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eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution

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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.

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Detail Information

Series Title

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Call Number

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Publisher

: Springer Chams., 2015

Collation

1

Language

English

ISBN/ISSN

978-3-319-15449-7

Classification

NONE

Content Type

text

Media Type

computer

Carrier Type

online resource

Edition

-

Subject(s)

Commercial Law
Legal Aspects of Computing
Theories of Law
Philosophy of Law, Legal History
Business Taxation and Tax Law
Fiscal Law

Specific Detail Info

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Statement of Responsibility

Anne Michèle Bardopoulos

Other Information

Cataloger

Yudi

Source

-

Validator

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