By Anne Michèle Bardopoulos
This e-book specializes in the effect of know-how on taxation and bargains with the large impression of know-how on various taxation platforms. It addresses the hugely appropriate eTax factor and argues that whereas VAT will not be the last word resolution in regards to taxing digital trade, it may be confirmed to be the best way to date. The booklet analyzes the applying and the effectiveness of conventional source of revenue tax ideas in contradistinction to VAT rules. making an allowance for quickly ameliorating expertise, the ebook subsequent assesses the compatibility among digital trade and various structures of taxation. utilizing case reviews of Amazon.com and moment existence in addition to extra sensible examples, the booklet demonstrates the effectiveness of VAT in admire of digital trade and ameliorating know-how within the incalculable and without boundary lines realm of cyberspace.
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Extra resources for eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution?
Income tax, however, appears to be the primary focus of so much research, debate and discussion contingent upon the quantity of tax revenue connected with effective imposition of income tax. VAT, on the other hand, appears to be regarded as the lesser tax revenue as VAT is generally a much lower tax percentage than income tax. However, the global community may currently find itself in the situation where it may prove more advantageous to collect peanuts rather than attempting to collect walnuts and ending up with nothing.
Furthermore, the USA provides a clear example of the impact of technology on taxation. In the matter of state tax (distinct from federal tax) the USA has attempted for decades to streamline her retail sales tax, founded on diverse principles and definitions, implemented in different states to no avail. However, with the introduction of the internet and eCommerce transactions interstate transactions increased substantially and within a decade several states entered into a streamlined retail sales tax agreement.
Today technology and globalisation have precipitated the dissemination of VAT to more than 130 countries. The technological revolution has compelled a re-examination and ‘reconceptualisation’ of traditional principles of taxation and application, and has engendered the challenge of implementing and enforcing an international taxing regime subject to the authority of international organisations, for example, the OECD. M. 1 A review of the history of taxation and a synopsis of its development in ancient economies provides a foundation for the study and understanding of the reasons for the development of VAT.