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    eCommerce and the Effects of Technology on Taxation

eCommerce and the Effects of Technology on Taxation

Anne Michèle Bardopoulos
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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.
      Format: Hardback CONTRIBUTORS: Anne Michèle Bardopoulos EAN: 9783319154480 COUNTRY: Switzerland PAGES: WEIGHT: 7872 g HEIGHT: 235 cm
      PUBLISHED BY: Springer International Publishing AG DATE PUBLISHED: 2015-04-10 CITY: GENRE: BUSINESS & ECONOMICS / Taxation / General, LAW / Commercial / General, LAW / Reference, LAW / Taxation, LAW / Science & Technology WIDTH: 155 cm SPINE:

      Book Themes:

      Corporate finance, Methods, theory and philosophy of law, Commercial law, Taxation and duties law, Corporate and business tax laws, Digital and information technologies: Legal aspects

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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.
      Format: Hardback CONTRIBUTORS: Anne Michèle Bardopoulos EAN: 9783319154480 COUNTRY: Switzerland PAGES: WEIGHT: 7872 g HEIGHT: 235 cm
      PUBLISHED BY: Springer International Publishing AG DATE PUBLISHED: 2015-04-10 CITY: GENRE: BUSINESS & ECONOMICS / Taxation / General, LAW / Commercial / General, LAW / Reference, LAW / Taxation, LAW / Science & Technology WIDTH: 155 cm SPINE:

      Book Themes:

      Corporate finance, Methods, theory and philosophy of law, Commercial law, Taxation and duties law, Corporate and business tax laws, Digital and information technologies: Legal aspects

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      Be the first to write a review
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