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    题名: Tax Evasion and Fraud Detection: A Theoretical Evaluation of Taiwan’s Business Tax Policy for Internet Auctions
    作者: Wang,Jue-Shyan;Chen,Shinemay
    贡献者: 政大財政系
    关键词: Online auction;Business tax;Taiwan;Tax evasion
    日期: 2010-12
    上传时间: 2013-08-26
    摘要: Only registered businesses can charge and collect taxes on goods and services made in Taiwan. As auction sites are places where individuals can conduct business activities for profit without paying business taxes, Taiwan’s tax authority has ruled that profit-seeking individuals must register as businesses and pay taxes. However, the anonymity of sellers on Internet auction platforms poses challenges to the ability of the tax authority to enforce this ruling. This paper examines business tax policy for online auctions in Taiwan and then assesses the prospects of taxing sales on online auctions using a game theory model. Analytical results suggest that seller anonymity will allow a vendor to continue to disguise business identity and the tax authority will not aggressively pursue tax evaders.
    關聯: Asian Social Science, 6(12), 23-35
    数据类型: article
    显示于类别:[財政學系] 期刊論文

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