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A Survey of Electronic Commerce Tax Collection and Management

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Proceedings of the Fourth International Forum on Decision Sciences

Part of the book series: Uncertainty and Operations Research ((UOR))

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Abstract

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

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Acknowledgements

This work was supported by National Planning Office of Philosophy and Social Science and Humanities and Social Sciences Foundation of the Ministry of Education.

Author information

Authors and Affiliations

  1. Department of Business Administration, Capital University of Economics and Business, 121 Zhangjialukou, Huaxiang, Beijing, 100071, People’s Republic of China

    Jinghuai She & Xuedan Li

Authors
  1. Jinghuai She
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  2. Xuedan Li
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Corresponding author

Correspondence to Xuedan Li .

Editor information

Editors and Affiliations

  1. School of Economics and Management, Beijing University of Chemical Technology, Beijing, China

    Xiang Li

  2. School of Economics and Management, China University of Petroleum, Qingdao, Shandong, China

    Xiaofeng Xu

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She, J., Li, X. (2017). A Survey of Electronic Commerce Tax Collection and Management. In: Li, X., Xu, X. (eds) Proceedings of the Fourth International Forum on Decision Sciences. Uncertainty and Operations Research. Springer, Singapore. https://doi.org/10.1007/978-981-10-2920-2_42

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