The Study of the Impact of Electronic Commerce on Collection of VAT in Taiwan

• Main Authors: Chiou-Yang Ho, 何秋揚
• Other Authors: 單珮玲
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/46278778461213142882

碩士 === 淡江大學 === 會計學系碩士在職專班 === 104 === The development of Electronic Commerce(EC) has brought a significant impact on existing Value-Added Tax(VAT) and practices in force. It is difficult for countries around the world to effectively obtain taxation information of transaction parties and contents, which results in tax erosion. It is a globally urgent matter to set up effective regulations and laws. However, there are relatively few empirical studies on influences of B2C and C2C on VAT. Accordingly, this study focuses on time series data from year 2004 to 2014 in Taiwan, including the relationship between B2C and C2C EC markets on output values and VAT collections（abbreviated as value-added tax hereafter）, and runs descriptive statistics、regression analysis and ADF utilizes by Stata software. Research result has shown wide and positive impact of B2C market output values on VAT collections, which means B2C output values are beneficial generating VAT. On the contrary, C2C market output values have negative influences on VAT collections, which means C2C output values are unfavorable generating VAT. We are able to infer that there are difficulties for current taxation practices to control subjects of taxation, objects of taxation, transaction volumes, transaction types and trading locations. Similar to underground economy, tax avoidance and violation of registration of Sellers also impose adverse influences on VAT collection. In conclusion, this study proposes the following suggestions: 1.Stipulate that no transaction allowed outside internet auction platforms. 2.Stipulate that third-party payment should be introduced when engaged in internet auctions. 3.Strengthen data collection on cash flow, logistics and information flow. 4.Establish internet trading platforms and withholding tax systems on the third-party payment platforms. 5.Establish information bulletins and communication mechanisms in public sector. 6.Eestablish internet-transaction-specified examination group.