| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 102 === The E-commerce market has experienced significant growth, with total market value exceeding 600 billion NTD in 2012. The Institute for Information Industry estimates the market will grow by 17% in 2013, and reach up to trillions of NTD by 2015.
With the explosion in the use of the internet, online transactions have also developed rapidly this century. This new type of internet commerce, while bringing economic growth and potential sources of tax revenues, has also created challenges to effective taxation, due to the ease in crossing boundaries and anonymity from this form of business behavior.
In order to operate a fair taxation system, Taiwan’s Ministry of Finance established the ‘Business tax levied on online transactions and Income Tax’ in June 2005, focusing on sellers in online auctions.
However, the government has continuously encountered difficulties in administering this taxation policy, due to a failure in providing a practical framework to apply such policies.
The virtual nature of E-commerce provides significant challenges to establishing tax regulations by Taiwan’s authorities, and an ongoing issue for governments in many other countries as well.
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