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

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, w...

Full description

Bibliographic Details
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