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

• Main Author: Bardopoulos, Anne Michèle (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2015.
• Series: Law, Governance and Technology Series, 22
• Subjects: Law.; Tax accounting.; Tax laws.; Computers.; Law and legislation.; Law > Philosophy.; Commercial law.; Public finance.; Theories of Law, Philosophy of Law, Legal History.; Business Taxation/Tax Law.; Legal Aspects of Computing.; Commercial Law.; Financial Law/Fiscal Law.

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 demonstrat...