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美国哥伦比亚大学termpaper 税收和税收制度的历史和管理

论文作者:英语论文论文属性:学期论文 termpaper登出时间:2014-11-10编辑:zcm84984点击率:15421

论文字数:4006论文编号:org201411071254577935语种:英语 English地区:美国价格:免费论文

关键词:税收税收制度国际法论文Law Essay

摘要:本文是一篇税收和税收制度的历史和管理国际法论文,税和税收制度已经存在远远超出内存限制。它一直是历史,社会和整个行政组织发展的动力。在现今的英国,与所有错综复杂的经济制度一样,税收的根本意义,可以从它的绝对的和明显的结果可以看出。

税收和税收制度的历史和管理国际法论文

 

税和税收制度的存在已经远远超出内存限制。它一直是历史,社会和整个行政组织发展的动力。在现今的英国,与所有错综复杂的经济制度一样,税收的根本意义,可以从它的绝对的和明显的结果可以看出。 [1]随着我国社会的不断发展,我国正在迅速的从平时的传统经济体制向一个更加以数字化信息为基础的经济体系转变。通过这个数字化的方式增加价值,已经在洲际间大多数金融体系方面得以实现。但是,通过对比来迅速转变方式,这是相对于数十年前税收制度的演变而发展的,主要涉及到一个单一的管辖范围,在此范围内涉及有形产品的交易税原则,税法尚未提高更高的水平,去满足不断发展的技术。此税问题似乎不可避免的与新技术产生矛盾[2]


电子商务的兴起,体现了税收政策的基本问题.


The Tax And TAXATION Systems In History And Administration International Law Essay

 

Tax and taxation systems have been in existence way beyond the limits of memory. It has been the driving force in developments historically, socially and administratively throughout organized societies. In present day UK, as with all intricate economic systems, the fundamental significance of taxation can be seen from its absolute and glaring result. [1] As our society continues to grow, there is a swift move from the usual traditional economy system to one based more on digitized information. The value added through this digitized method has become increasingly intercontinental in most financial systems. However, by way of contrast to the swift move, tax laws which are based on principles that evolved decades ago and relates primarily to tax transactions involving tangible products within a single jurisdiction is yet to step up to the game to meet up with evolving technology. This tax issue seems unavoidable with new technology [2] .

 

The rise of electronic commerce raises fundamental questions of tax policy. There are clear commercial fears that e-commerce may be held back by unclear and obsolete tax laws, particularly if double taxation augments, as tax authorities struggle to carry out their duties effectively to tax a novel profit source. Taxing authorities are worried that existing tax laws will not be able to capture electronic transactions properly, thereby reducing the tax base. Also, with the rise of sophisticated means of communications which opened up the market front from the traditional mode to an electronic business in turn connotes that theoretically speaking, there will be less difficulty for businesses to move across form one jurisdiction to another, in search of more favorable and conducive tax rates. The spheres mostly affected by tax base erosion in the short term are products that are easily digitized and easily grasped through the electronic media: books, music, travel arrangements, software and information supply, banking and financial services etc [3] .

 

Our current tax systems were built to operate in a (more) physical environment in which most transactions are documented in writing at the place where taxable transactions occur or taxable income arises. These vital transaction features cannot be presumed in this new environment; the flexibility and adaptability of tax systems to these changed circumstances becom论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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