z-logo
open-access-imgOpen Access
A Survey of Electronic Commerce Tax Collection and Management
Author(s) -
Jing-huai SHE,
Fan Guo,
Shan Zhang
Publication year - 2017
Publication title -
destech transactions on economics business and management
Language(s) - English
Resource type - Journals
ISSN - 2475-8868
DOI - 10.12783/dtem/eced2017/9837
Subject(s) - viewpoints , data collection , government (linguistics) , business , public economics , economics , sociology , social science , art , linguistics , philosophy , visual arts
Electronic Commerce (EC) tax collection and management has been a hot spot that is concentrated on by governs, specialists and scholars around the world with the EC rising increasingly. This article, along with a basic thought of the problem rising, analysis and revolutions, summarizes the government practices and academic viewpoints concerning the EC tax collection and management. And then we make prospect, based on the shortcomings of existing research, such as inadequate theories, single research and weak practical operation, about the problem analyzed deeply and practical direction in the future in EC tax collection and management.

The content you want is available to Zendy users.

Already have an account? Click here to sign in.
Having issues? You can contact us here
Accelerating Research

Address

John Eccles House
Robert Robinson Avenue,
Oxford Science Park, Oxford
OX4 4GP, United Kingdom