A Survey of Electronic Commerce Tax Collection and Management

Abstract

Electronic Commerce (EC) tax collection and management has been a hot spot that is concentrated on by governs, specialists and scholars around the world with the EC rising increasingly. This article, along with a basic thought of the problem rising, analysis and revolutions, summarizes the government practices and academic viewpoints concerning the EC tax collection and management. And then we make prospect, based on the shortcomings of existing research, such as inadequate theories, single research and weak practical operation, about the problem analyzed deeply and practical direction in the future in EC tax collection and management.