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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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eCommerce and the Effects of Technology on Taxation - Could VAT be the eTax Solution? (Hardcover, 2015 ed.)
Loot Price: R2,137
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eCommerce and the Effects of Technology on Taxation - Could VAT be the eTax Solution? (Hardcover, 2015 ed.)
Series: Law, Governance and Technology Series, 22
Expected to ship within 12 - 17 working days
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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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