A Study on Electronic Commerce and Business Tax Revenue

• Main Authors: CHU, SHU-YI, 朱書宜
• Other Authors: CHEN, CHIEN-HUNG
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/54k829

碩士 === 朝陽科技大學 === 財務金融系 === 107 === This study collects data of the number of electronic commerce operators, the number of non-operating electronic commerce operators, the proportion of college graduates, and the average household consumption expenditure across 19 cities and counties in Taiwan in 2008-2017 as independent variables. The data of value-added tax revenue is referred to as dependent variable. A multiple linear regression is conducted to explore the influence of independent variables on dependent variables. The empirical findings are as follows: The number of non-operating electronic commerce operators, the proportion of college graduates, and the average household consumption expenditure have significant and positive influence on value-added tax revenue. It means that the higher the number of non-operating electronic commerce is, the higher the value-added tax revenue will be. However, the number of electronic commerce operators has significant and negative influence on value-added tax revenue. Namely, with the increase in the number of electronic commerce operators, the value-added tax revenue decreases.