The Impact of E-commerce on Taiwan's VAT Revenue:An Analysis from 1999 to 2004

• Main Authors: Leeky Lin, 林利群
• Other Authors: Steve Ho
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/91797055338637419940

碩士 === 臺中健康暨管理學院 === 國際企業研究所 === 93 === 　VAT in Taiwan is one of the multi-stage sales taxes during the e-commerce environment. It is the same problem as many other countries, they cannot easily find out the real person of the sales and neither to find the buyers. Also it is difficult to realized the digital goods and the intangible goods, therefore, for the tax authority can not find the real one as the taxpayer, levy the taxes became more and more difficult, however, it is real like the other literatures say that the government revenue will loss a lot? 　There are two significant writers edited two different result about the Influence between the e-commerce and the revenue of VAT. One is Chen hsin-mei and Chia zi how, another is Shan pei-ling, the previous mention that the tax revenue will slightly down about only 0.38 billion NTD. According to Shan, however, it is a grate different, she point out that the lose of tax revenue will hit the 17.4% in B2B and the 15.47 % in B2C. This these will stand for the previous, but the research and method is different .The write will take the ANOVA to check it out first and use the qualitative research later on.