Comparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran
الموضوعات : International Journal of Information, Security and Systems Management
Amir Kazemi
1
(Department of Information Technology Management, Electronic Branch, Islamic Azad University, Tehran, Iran)
Soheil Sarmad Saeedy
2
(Department of Information Technology Management, Electronic Branch, Islamic Azad University, Tehran, Iran)
الکلمات المفتاحية: e-commerce, tax structure, value-added tax, European Union Countries,
ملخص المقالة :
E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange. This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure in European Union Countries. To achieve aims of study, content analysis method which is an authentic method in research methodology at the area of social science was used. Searchingthe collection of researchstudies has been during 2000-2014. Findings of the present research indicated that respective governments engage in imposing value-added tax(VAT). Further, it has been indicated that e-commerce plays a potential role in economic growth and job creation in European Union Countries. In general, it can say that as dual role of e-commerce on tax system raises reduction of government's tax revenue in a short-term on one hand and raises economic growth and improvement of employment status on the other hand, thus adoption of tax Macro Decisions must be taken into account with a deep consideration
