Modern technology is dramatically changing the way consumption taxes are collected, but it is also changing the way policymakers assess the operation and impact of these taxes. Whether the design is a standard credit-invoice value added tax (VAT) of European design, or a retail sales tax (RST) of American design, or the credit subtraction VAT without invoices type of consumption tax (CT) of Japanese design, technology is having a profound impact. Government certified transaction software is in place in the United States. The Streamlined Sales Tax offers taxpayers in 18 states the option of having their retail sales tax determined in a manner that not only assures accuracy, but which carries with it audit immunity. The software is provided a...
In March 2004 the European Commission solicited comments on a proposal to simplify value added tax (...
Modern day digital economy poses challenges for taxation system based on traditional rules of physic...
The value added taxes (VATs) of the East African Community (EAC) are open to manipulation and are le...
Modern technology is dramatically changing the way consumption taxes are collected, but it is also c...
This article suggests that the time is right for developing countries to consider adopting a compreh...
The most sustained U.S. tax policy debate of the past 30 years concerns proposals to replace and/ or...
Marketplace technology is (inadvertently) chipping away at the effectiveness of consumption taxes – ...
The rise of highly digitalized businesses, such as Google and Amazon, has strained the traditional i...
Globally, consumption tax compliance (value added tax and retail sales tax) has gone digital – digit...
With the sizeable advances in technology and ever increasing demands to reduce costs, numerous reven...
PhD (Accountancy), North-West University, Potchefstroom CampusTax administration within the digitali...
The growth of the digital economy, and, in particular, cloud computing, has put a significant strain...
The international tax regime has wide implications for business, trade, and the international politi...
Significant change is anticipated in the Japanese Consumption Tax. The Japanese Tax Commission is re...
In the 20¬th century, most developed countries taxed and redistributed - either in money or in kind ...
In March 2004 the European Commission solicited comments on a proposal to simplify value added tax (...
Modern day digital economy poses challenges for taxation system based on traditional rules of physic...
The value added taxes (VATs) of the East African Community (EAC) are open to manipulation and are le...
Modern technology is dramatically changing the way consumption taxes are collected, but it is also c...
This article suggests that the time is right for developing countries to consider adopting a compreh...
The most sustained U.S. tax policy debate of the past 30 years concerns proposals to replace and/ or...
Marketplace technology is (inadvertently) chipping away at the effectiveness of consumption taxes – ...
The rise of highly digitalized businesses, such as Google and Amazon, has strained the traditional i...
Globally, consumption tax compliance (value added tax and retail sales tax) has gone digital – digit...
With the sizeable advances in technology and ever increasing demands to reduce costs, numerous reven...
PhD (Accountancy), North-West University, Potchefstroom CampusTax administration within the digitali...
The growth of the digital economy, and, in particular, cloud computing, has put a significant strain...
The international tax regime has wide implications for business, trade, and the international politi...
Significant change is anticipated in the Japanese Consumption Tax. The Japanese Tax Commission is re...
In the 20¬th century, most developed countries taxed and redistributed - either in money or in kind ...
In March 2004 the European Commission solicited comments on a proposal to simplify value added tax (...
Modern day digital economy poses challenges for taxation system based on traditional rules of physic...
The value added taxes (VATs) of the East African Community (EAC) are open to manipulation and are le...