comparative study of effect of e-commerce on tax structure in selected countries: suggestions to improve tax system of iran

نویسندگان

amir kazemi

soheil sarmad saeedy

چکیده

e-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   this phenomenon brings about massive changes in most of relations between various economic institutions. such changes have also occurred in tax systems. hence, the present research aims to investigate effect of e-commerce on tax structure in european union countries. to achieve aims of study, content analysis method which is an authentic method in research methodology at the area of social science was used. searching the collection of research studies has been during 2000-2014. findings of the present research indicated that respective governments engage in imposing value-added tax (vat). further, it has been indicated that e-commerce plays a potential role in economic growth and job creation in european union countries. in general, it can say that as dual role of e-commerce on tax system raises reduction of government's tax revenue in a short-term on one hand and raises economic growth and improvement of employment status on the other hand, thus adoption of tax  macro decisions must be taken into account with a deep consideration

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Comparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

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عنوان ژورنال:
international journal of information, security and systems management

ناشر: islamic azad university e-branch

ISSN 2251-9335

دوره 4

شماره 1 2015

میزبانی شده توسط پلتفرم ابری doprax.com

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