- Tytuł:
- How to Tax E-commerce - Global or National Problem?
- Autorzy:
- Gałuszka, Jolanta
- Powiązania:
- https://bibliotekanauki.pl/articles/588032.pdf
- Data publikacji:
- 2013
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Handel elektroniczny
Podatki
E-commerce
Taxes - Opis:
- Since 1980, "globalization" has become a key word for organizing our thoughts as to how the world works. Globalization, with its wide implications, can be discussed in various perspectives, such as socio-cultural political and economics. Economists define it as the free movement of goods, services, labour and capital across borders. World Bank defines globalization as "Freedom and ability of individuals and firms to initiate voluntary economic transactions with residents of other countries". Rapid growth of communication technologies such as internet, telephone, cellular phone, satellite and so on had a great impact on the financial globalization building new globalized financial architecture for both private and public entities. Capacity to link people, information and ideas around the globe has changed culture, society and economy, both positively and negatively. In this case, new challenges have emerged also in the field of taxation. This article examines the taxation challenges of e-commerce and discusses the current responses at the academic level, national level, and international level. This discussion concludes that a satisfactory answer to the challenges has not yet arisen, and the need for a different response is essential in this age of e-commerce.
- Źródło:
-
Studia Ekonomiczne; 2013, 150; 193-202
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł